The tariff classification of glow necklaces from China.

N318390 April 1, 2021 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 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 necklaces from China. Dear Mr. Kenny: In your letter dated March 19, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photos and descriptive literature were received. The items under consideration are the following: CVS item number 536099 is a utilitarian Halloween decoration meant to be worn around the neck. It includes a glow stick, a cord, and plastic pendant. The light stick can be activated and placed inside the plastic pendant, making it glow and emit the light emitted by the glow stick. There are three pendant options: jack-o-lantern, bat, and skeleton. CVS item number 669711 is an eight pack of light sticks on a cord. Each package contains eight light sticks and eight lanyard-type cords to which the light sticks may be attached. Typically, they will be worn around the neck. CVS item number 335859 is a necklace composed of a narrow plastic glow tube with a connector. It is meant to be worn around the neck in a celebratory fashion. It comes in three colors. 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.” CVS item number 536099 are necklaces that are composite goods made up of cords, plastic pendants, and glow sticks. The glow sticks are made of a chemical mixture (that causes the necklaces to glow) and plastic. In your request you suggested that the jack-o-lantern, bat, and skeleton pendant necklaces, CVS item number: 536099, should classified at 7117.90.7500, HTSUS. We agree. In this instance, it is the jack-o-lantern, bat, and skeleton plastic pendants that provide the primary visual appeal and, thus, the essential character of the necklaces. The applicable subheading for the jack-o-lantern, bat, and skeleton pendant necklaces, CVS item number: 536099, 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. CVS item number 669711 are composite goods made up of lanyard cords and glow sticks. The glow sticks are made of a chemical mixture (that causes the necklaces to glow) and plastic. They are described and advertised as products to be worn around the neck for personal adornment thus they meet the definition of "imitation jewelry" as defined in Note 11 to Chapter 71, HTSUS. In your request, you suggested that the glow necklaces, CVS item number 669711, should classified at 7117.90.90.00, HTSUS. We agree. These glow necklaces are imitation jewelry where the chemical mixture provides the primary visual appeal. CVS item number 335859 are composite goods made up of a chemical mixture (that causes the necklaces to glow) and plastic. They are described and advertised as products to be worn around the neck for personal adornment thus they meet the definition of "imitation jewelry" as defined in Note 11 to Chapter 71, HTSUS. These glow necklaces are imitation jewelry where the chemical mixture provides the primary visual appeal. In your request, you suggested the classification of the glow necklaces, CVS item 335859, in Chapter 38. However, since these glow necklaces are described and advertised as products to be worn around the neck for personal adornment, they meet the definition of "imitation jewelry" as defined in Note 11 to Chapter 71, HTSUS. As such, they are specifically provided for elsewhere. The applicable subheading for the glow necklaces, CVS item numbers: 669711 and 335859, 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