The tariff classification of plastic LED light chasing necklace and bracelet from China.

N176796 August 10, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Irene Tsiavos Easter Unlimited, Inc. Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic LED light chasing necklace and bracelet from China. Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. As requested, the samples submitted of item number 90475 will be returned to you. Item number 90475 is a battery operated light chasing necklace. The necklace is composed of a hollow, flexible clear colored plastic tube with an LED light through the inside. Permanently attached to one end of plastic tube is the battery and control segment with an activation switch. The plastic tube loops around to attach to the control segment with the hollow end of the tube. The necklace is approximately thirty inches in length and nine inches in diameter. When the power switch is activated the LED lights make a different continuous light chasing pattern. This necklace comes in four color styles; orange, purple, green, and red. Printed on each necklace are motifs of black Halloween skulls. Item number 90476 is a battery operated light chasing bracelet. The bracelet is composed of a hollow, flexible clear colored plastic tube with an LED light through the inside. Permanently attached to one end of the plastic tube is the battery and control segment with an activation switch. The plastic tube loops around to attach to the control segment with the hollow end of the tube. When the power switch is activated the LED lights make a different continuous light chasing pattern. This necklace comes in four color styles; orange, purple, green, and red. Printed on each necklace are motifs of black Halloween skulls. No sample was provided. In a dispositive decision for Christmas lapel pins and earrings and Halloween earrings, the Federal Circuit Court in Russ Berrie & Company, Inc. v. United States, Slip Op. 04-1084, 2004 U.S. App. LEXIS 18226 (Fed. Cir. August 27, 2004) considered whether jewelry items (lapel pins and earring sets) reflecting Christmas and Halloween themes, which did not contain precious metals, or precious or semi-precious stones, should be classified as “imitation jewelry” of heading 7117, Harmonized Tariff Schedule of the United States (HTSUS), or as “festive articles” of heading 9505, HTSUS. The Court found that the Christmas and Halloween theme jewelry articles were more specifically classified as “imitation jewelry” in heading 7117, HTSUS. See New York Ruling N121919 dated September 21, 2010. The applicable subheading for the plastic LED light chasing necklace and bracelet, with motifs of Halloween sculls, will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division