The tariff classification of Battery Powered LED Pendants from China and Mexico.

NY L88058 October 17, 2005 CLA-2-71:RR:NC:SP:233 L88058 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Mr. Stephen C. Liu Pacific Century Customs Service 11099 S. La Cienega Blvd. #202 Los Angeles, CA 90045 RE: The tariff classification of Battery Powered LED Pendants from China and Mexico. Dear Mr. Liu: In your letter dated October 4, 2005, on behalf of Toy and Party Stores, you requested a tariff classification ruling. The merchandise consists of Battery Powered LED Pendants. The items are made of a plastic pendant attached to a textile neck cord. Each pendant has a 4-position switch which is powered by a lithium battery to enable the pendant to flash, blink and make ghoulish sounds. You have submitted a sample of a Skull Pendant, a Cross Pendant and marketing literature with your request. In your letter you indicate that the Battery Powered LED Pendants are toys. The pendants have no manipulative play value and are therefore not considered toys for tariff classification purposes. Your samples and literature are being returned as requested. The applicable subheading for the Battery Powered LED Pendants will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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