The tariff classification of light up slap bracelets from China.

N177655 August 16, 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 light up slap bracelets from China. Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 90467 are battery operated light up slap bracelets. Each bracelet consists of a thin, flexible metal insert surrounded by plastic. When fully extended, each of these bracelets measure approximately 9 inches in length by 1 inch in width. On one end of the bracelet is a switch that when pressed activates flashing red lights along the length of the bracelet. These bracelets come in three color patterns; purple with printed jack-o-lanterns having the phrase Happy Halloween; green with printed witches, bats, and spiders having the phrase Trick or Treat; and orange with printed bats, candy, and a shopping bag depicting a Halloween theme. Legal Note 11 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 light up slap bracelets falls within the meaning and exemplars of imitation jewelry, and is provided eo nomine in Heading 7117, HTSUS.The light up slap bracelets are composed of different components (metal, plastic, lights and battery) and are considered a composite good. Regarding the essential character of the slap bracelets, the Explanatory Notes (ENs) to the 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.In the case of the light up slap bracelets, it is the thin flexible metal insert that gives the article its form, shape and function. This is consistent with the findings reached in Headquarters Ruling Letters HQ 088126 dated January 10, 1991; HQ 088222 dated February 15, 1991, HQ 964475 dated May 7, 2001; and New York Ruling Letter N102301 dated May 6, 2010. Although the outside of the subject merchandise is composed of plastic, rather than of textile material like the goods referenced in the above cited rulings, it is nevertheless, the metal insert within each of the bracelets that allow the band to snap into form when struck against one’s wrist. As such, the essential character of the light up slap bracelets is imparted by the metal. The applicable subheading for the light up slap bracelets, 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