The tariff classification of light up feather bracelets from China.

N176797 August 12, 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 light up feather bracelets from China. Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 90469 is a battery operated light up feather bracelet. The bracelet is composed of a hollow, flexible plastic tube with LED lights through the inside. Permanently attached to one end of plastic tube is the battery and control segment with an activation switch. Also inside the flexible tube is an elastic string which connects to the control segment, completing the form of the bracelet. The bracelet is approximately two and one half inches in diameter, but can stretch to over three and one half inches. There are three settings for the LED lights: pulse flash, rapid flash, and no flash. Covering the bracelet are synthetic feathers and black strings. These bracelets come in four color styles: orange, purple, green and pink. 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. With the light up feather bracelets classified in heading 7117, the issue becomes the proper ten-digit subheading classification for the items. Accordingly, GRI 6 is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. Since the bracelets are prima facie classifiable in more than one subheading (7117.90.75 imitation jewelry of plastic and 7117.90.90 imitation jewelry other) resort to GRI 3 by means of GRI 6 is necessary. As the plastic tube, the LEDs, the feathers and the control segment form a composite good they are considered equally specific under GRI 3 (a); accordingly, we cannot classify the bracelets using this principle. GRI 3 (b) provides that composite goods will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Upon examination of the physical samples, the viewing of the three modes of lighting, and like products observed on the internet, we find that the essential character of the bracelets is imparted by the plastic tube for each of the bracelets. It is the plastic tube that is not only essential to the forming of the bracelet, but also houses the LED lights that visibly illuminate and radiate the color throughout the bracelet. The applicable subheading for the light up feather bracelets, 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