The tariff classification of necklaces and rings from China.

N176457 August 9, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Irene Tsiavos Easter Unlimited, Inc. Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of necklaces and rings from China. Dear Ms. Tsiavos: In your letter dated July 18, 2011, you requested a tariff classification ruling. As, requested, the samples submitted will be returned to you. Item number 90477 is a Halloween light up cross necklace. The necklace consists of a zinc alloy cross pendant, having the face of a skull centered in the middle of the cross. The item measures about two and one half inches in height by one and a half inches across. The item has a black cord with a plastic safety clasp. A small round knob behind the cross activates battery operated LED lights which flash blue and red light through the skulls eyes. Batteries are included. Item number 90478 are Halloween light up necklaces. The necklaces consist of a zinc alloy pendant, and come in four styles: monster with horns; skeleton; skull with helmet; and skull with robe and hooded. Each of these items has a black cord with a plastic safety clasp. These items have a small round knob located behind the pendant that activates battery operated LED lights, which flash blue and red light through the eyes of the pendant. Batteries are included. Item number 90479 are Halloween light up rings. The rings are made from a zinc alloy, and come in four styles: monster man; monster with ear; skull with helmet; and skull with horns. By turning the face of the ring clockwise, the battery operated LED lights are activated, allowing the eyes to light up. Batteries are included. 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, Harmonized Tariff Schedule of the United States (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. See New York Ruling N121919 dated September 21, 2010. The applicable subheading for the necklaces and rings, with Halloween motifs, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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 (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division