CLA-2-71:OT:RR:NC:N4:433
Gregory Watts
Damco Customs Services, Inc.
680 Knox Street, Suite 200
Torrance, CA 90502
RE: The tariff classification of Super Glow items from Mexico.
Dear Mr. Watts:
In your letter dated April 4, 2012, on behalf of Amscan Incorporated, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
SKU 311013 is described as a Super Glow, Tri-Color Party Wand. The item has a plastic handle, of which multiple plastic tubes are inserted. The plastic tubes contain a liquid substance, that when, the tubes are bent or shaken will begin to glow in various colors. It is stated that the Tri-Color Party Wand is a novelty item.
SKU 311003.03 is described as a Super Glow, Glow Necklace. The item contains 3 – 8-inch plastic tubes with 3 plastic connectors. The plastic tubes contain a liquid substance, that when, the tubes are bent or shaken will begin to glow. A photo on the packaging indicates that when the three tubes are connected they form a circular shape that is worn around a person’s neck.
SKU 319563.03 is described as a Super Glow, Glow Bracelets. The item contains 2 – 8-inch plastic tubes with 2 plastic connectors. The plastic tubes contain a liquid substance, that when, the tubes are bent or shaken will begin to glow. A photo on the packaging indicates that when the tubes are connected they form a circular shape that is worn around a person’s wrist.
SKU 311015 is described as a Super Glow, Neck Glow. The item is a corded necklace with a 2-inch dangling plastic pendant. The pendant has a bail in which to thread the cord. The dangling pendant is in the form of a cylindrical tube. The plastic pendant contains a liquid substance, that when, the tube is bent or shaken will begin to glow. A photo on the packaging depicts a person wearing this item around one’s neck.
SKU 311012 is described as a Super Glow, Ear Glow. The item is a pair of clip on earrings with each earring having a 2-inch dangling plastic ornament. The dangling ornaments are in the form of cylindrical tubes. The plastic ornaments contain a liquid substance, that when, the tubes are bent or shaken will begin to glow. A photo on the packaging depicts a person wearing this item off of one’s ears.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. We find that the Super Glow, Neck Glow (SKU 311015) having a cord and pendant and the Super Glow, Ear Glow (SKU 311012) having clips and ornaments fall within the meaning of imitation jewelry, in that they are representative of simulated jewelry pieces worn as items of personal adornment.
For the necklace with pendant, the chemical mixture inside the plastic tube allows the pendant to light up, and therefore imparts the essential character to the item; it is the mixture that provides the novelty for the jewelry piece. For the same reasons as the necklace with pendant, the mixture inside the dangling ornaments of the clip on earrings imparts the essential character to the item. Accordingly, the Super Glow, Neck Glow and the Super Glow, Ear Glow, are classifiable as imitation jewelry in heading 7117, HTSUS. See HQ 960822 dated June 17, 1998 and HQ H076999 dated September 1, 2010.
By contrast SKU 311003.03, Super Glow, Glow Necklace and SKU 319563.03, Super Glow, Glow Bracelets, are not similar to the exemplars of jewelry found in Legal Note 9 (a) as applied to legal Note 11, as these items do not contain pendants, ornaments and the like. Moreover, the primary use of these lightsticks cannot be shown to be that of adornment over that of general purpose novelty. Accordingly, these goods are not classified in heading 7117, HTSUS.
You suggest classification of SKU 311013 (Super Glow, Tri-Color Wand) as a toy under subheading 9503.00.0073, HTSUS. However, the item is not a toy principally designed for amusement. The “handle” does not transform or establish the commercial identity of the product as a toy.
For SKU 311013, Super Glow Tri-Color Part Wand; SKU 311003.03, Super Glow Necklace; and SKU 319563.03, Super Glow Bracelets: please submit the complete chemical composition by percentage and by weight of each component (totaling 100%), for the fluorescent liquid. Supply CAS numbers and/or chemical structures. Upon receipt of the requested additional information, this Office will issue a binding ruling.
The applicable subheading for the SKU 311015, Super Glow, Neck Glow and SKU 311012, Super Glow, Ear Glow, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem.
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,
Thomas J. Russo
Director
National Commodity Specialist Division