CLA-2-71:RR:NC:SP:233 L88633
Mr. Troy Clarke
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802
RE: The tariff classification of “Body Billboards” from China.
Dear Mr. Clarke:
In your letter dated November 7, 2005, on behalf of Imperial Toy Corp., you requested a tariff classification ruling.
The submitted sample is identified as “Body Billboards”. The item measures approximately 1½” x 3” x ¼” and is made of plastic with a battery operated programmable light emitting diode (LED) moving display. It is designed for children ages 5 and up to be worn on clothing via a magnetic strip to display the child’s name or other messages. The item features 5 speeds and programs up to 50 characters. It is packaged on a hanging blister card.
You propose that the “Body Billboards” be classified in subheading 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS) which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The item is not designed principally to amuse but to function as an electronic billboard. Since it is to be worn as an article of adornment, it is considered an article of jewelry and not a toy.
The applicable subheading for the “Body Billboards”, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the “Body Billboards”, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, 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.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division