CLA-2-71:OT:RR:NC:N4:433
Kenneth R. Paley
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of glow in the dark goods from China.
Dear Mr. Paley:
In your letter dated April 2, 2015, on behalf of Just Play, LLC (JP), you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item # 86144-55121 is identified on the packaging as the Monster Hightm Glow Earrings. The contents of the item include: 4 light-sticks, 1.5-inches in length, 0.027 fluid ounces of chemical make-up and 4 plastic casings. The casings are in the form of ghouls. This item consists of a pair of identical clip-on earrings that will glow in the dark for a limited time.
Item # 86144-55126 is identified on the packaging as the Monster Hightm Glow Rings. The contents of the item include: 4 light-sticks, 1-inch in length, 0.01 fluid ounces of chemical make-up and 4 plastic casings in the form of rings. Two of the plastic casings are of crossbones and two of the plastic casings are of ghouls. These rings will glow in the dark for a limited time.
Item # 86144-55132 is identified on the packaging as the Monster Hightm Glow Bracelet. The contents of the item include: 2 light-sticks, 8-inches in length, 0.067 fluid ounces of chemical make-up and 1 plastic casing set. The casings are in the form of 2 eight inch light-sticks that, when bent around into the molded plastic banner form an enclosed bracelet. On the banner the words “Monster High” are written across. This bracelet will glow in the dark for a limited time.
Item # 86144-55136 is identified on the packaging as the Monster Hightm Glow Necklace. The contents of the item include: 3 light-sticks, 8-inches in length, 0.10 fluid ounces of chemical make-up, 3 light-sticks, 6-inches in length, 0.07 fluid ounces of chemical make-up and 1 plastic casing. The casing is in the form of a ghoul and behind the ghoul are two affixed tubes that, when the light-sticks are bent around form a double enclosed necklace. This necklace will glow in the dark for a limited time.
Item # 86144-55241 is identified on the packaging as the Monster Hightm Glow Knuckle Rings. The contents of the item include: 4 light-sticks, 1.5-inches in length, 0.027 fluid ounces of chemical make-up, and 2 plastic casings in the form of rings. One plastic casing slides on three fingers and has the word Scary, and the other plastic casing slides on three fingers and has the word Cute with an image of a ghoul. These two knuckle rings will glow in the dark for a limited time.
As explained by you, the five items and variations thereof will be imported together with a Monster Hightm Glow Scepter to be placed on a Monster Hightm assortment board, also known as the Monster Hightm Assortment. The Assortment is a display unit (sidekick) in which JP provides Monster Hightm glow-products to its distributors and customers. It is unclear whether the Assortment will include the glow products from China at time of importation or whether the glow products will be placed onto the Assortment after importation. As such, this ruling will only deal with the classification of the five glow products as identified above.
The five items of the merchandise concerned are composed of different components (plastic and illuminating chemical mixture), and are therefore considered composite goods. Regarding the essential character of the necklace, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Consistent with Headquarters Ruling, 966777 dated September 1, 2004, in which the essential character of a plastic, glow in the dark witch necklace was found to be the witch head pendant, rather than the two glow sticks inside the pendant, this office is of the opinion that the essential character of the five items of the merchandise concerned is imparted by the “plastic” forms configuring the earrings, rings, bracelet and necklace. It is the plastic, whether in tube or with emphasis placed in molded form, that when assembled together create recognizable imitation jewelry pieces, and not simply illuminating objects.
Further, this office is of the opinion that the five items of the merchandise concerned fall under the category of toy jewelry used for play or amusement as it relates to the characters of Monster High – each of the items on the foil packaging has a warning label: Not for children under 3 years. For item # 86144-55121 the Monster Hightm Glow Earrings” and item # 86144-55126 the Monster Hightm Glow Rings, based on values over 20 cents per dozen pieces or parts, and values not over 8 cents per piece, the goods are classifiable as toy jewelry. However, since there is no category for toy jewelry within the value parameters as set by the HTSUS for the other three items, the goods simply fall to imitation jewelry, “Valued over 20 cents per dozen pieces or parts: Other: Of plastics” – subheading 7117.90.7500, HTSUS.
The applicable subheading for item # 86144-55121 the Monster Hightm Glow Earrings and item # 86144-55126 the Monster Hightm Glow Rings, based on value, will be 7117.90.6000, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Toy jewelry (except parts) valued not over 8 cents per piece.” The rate of duty will be free.
The applicable subheading for item # 86144-55132 the Monster Hightm Glow Bracelet, item # 86144-55136 the Monster Hightm Glow Necklace and item # 86144-55241 the Monster Hightm Glow Knuckle Rings, based on value, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division