The tariff classification of glow bracelets from China.

N310605 March 25, 2020 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.90.00; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of glow bracelets from China. Dear Mr. Kenny: In your letter dated March 11, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample and descriptive literature were received. The sample will be returned in accordance with your request. Item number 434338, is identified as “Party Pack Glow Bracelets.” The bracelets are imported and sold with 40 pieces packed into a cardboard tube. Each tube includes 40 plastic bracelet tubes 8 inches long and 3/16 of an inch in diameter with 40 plastic connectors that hold the ends of the bracelet together around the user's wrist. The tubes contain a chemical mixture that when snapped, bent, and shaken, causes the bracelet to glow temporarily. They are sold and marketed as "glow bracelets." The bracelets are valued at over 20 cents per dozen. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (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.” You have suggested classification of the glow bracelets, item number 434338, in subheading 7117.90.7500, HTSUS. We disagree. The glow bracelets are a composite good of a chemical mixture (that causes the bracelets to glow) and plastic. In this instance, it is the chemical mixture that provides the primary visual appeal. Accordingly, it is our opinion that the chemical mixture imparts the essential character. The applicable subheading for the glow bracelets, item number 434338, will be 7117.90.90.00, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7117.90.90.00, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.90.90.00, HTSUS, listed above. 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 the World Wide Web at https://hts.usitc.gov/current. 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division