The tariff classification of a necklace and bracelet from China.

N178999 August 26, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Irene Tsiavos Easter Unlimited Inc. Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a necklace and bracelet from China. Dear Ms. Tsiavos: In your letter dated August 4, 2011, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item 90493 is a light up Halloween Pumpkin Necklace. The necklace is composed of black string with thirteen three dimensional plastic Jack-O-Lanterns. Within the Jack-O-Lanterns there are LED lights that are activated by means of a battery operated switch. The LEDs have three modes of operation: an alternate light pattern; a flashing light pattern; and a constant light pattern. Item 90494 is a light up Halloween Pumpkin Bracelet. The bracelet is composed of black string, plastic beads, and has seven three dimensional plastic Jack-O-Lanterns adorned along the item. Within the Jack-O-Lanterns there are flashing LED lights that are activated by means of a battery operated device. The light up necklaces and bracelets are composed of different components (string, plastic, lights and battery) and are considered composite goods. 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 this case the plastic Jack-O-Lanterns impart the essential character to the necklace and bracelet. The Jack-O-Lanterns are ornamented decorative findings that are highly visible on or off the body, are significant element designs to the jewelry pieces, and allow the LED lights to be seen in an alternate pattern, a flashing pattern or a constant pattern. As such, these jewelry pieces are imitation jewelry of plastic. The applicable subheading for the plastic, necklace and bracelet, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of Plastics.” The rate of duty will be free. 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