CLA-2-71:OT:RR:NC:N4:433
Aaron Cullen
Lead Coordinator, Customs Compliance
CVS
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a light up slap bracelet from China.
Dear Mr. Cullen:
In your letter dated May 19, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 969076 is a light up slap bracelet. The bracelet is said to be available in three styles: Mummy, Skeleton and Jack-O-Lantern. The bracelet before us, consists of an underlying thin flexible metal band, covered over in green color plastic, and has a three dimensional plastic light up skull in the center of the bracelet. The words “Happy Halloween,” with the letter “o” in the shape of a skull, are printed on the green band on both sides of the light up skull. The battery operated lights are activated by pressing down on the head, once to turn on and once to turn off. The bracelet measures approximately 8½ inches long by 1 inch wide, when fully extended. This bracelet when sharply struck or snapped against one’s wrist, wraps itself around the wrist forming into a bracelet.
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 slap bracelet falls within the meaning of imitation jewelry, as it is a worn around the wrist for personal adornment.
In a dispositive decision for Christmas lapel pins and earrings and Halloween earrings, the Federal Circuit Court in Russ Berrie & Company, Inc. v. United States, Slip Op. 04-1084, 2004 U.S. App. LEXIS 18226 (Fed. Cir. August 27, 2004) considered whether jewelry items (lapel pins and earring sets) reflecting Christmas and Halloween themes, which did not contain precious metals, or precious or semi-precious stones, should be classified as “imitation jewelry” of heading 7117, HTSUS, or as “festive articles” of heading 9505, HTSUS. The Court found that the Christmas and Halloween theme jewelry articles were more specifically classified as imitation jewelry in heading 7117, HTSUS.
The applicable subheading for the light up slap bracelet will be 7117.19.9000, HTSUS, which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division