The tariff classification of glow in the dark goods from China.

N261600 March 13, 2015 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Elizabeth Kessens Customs Senior Analyst Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of glow in the dark goods from China. Dear Ms. Kessens: In your letter dated January 20, 2015, you requested a tariff classification ruling. Illustrative literature and a specification sheet were provided. The specification sheet indicates five items referenced as an assortment, with each item having its own foil packaging. No information was provided that these items will be packaged together for retail sale. As requested, the samples submitted will be returned to you. SKU number 15218601 – A (86144-55122) is identified on the packaging as the Monster Hightm Glow Earrings. The contents of the item include: 4 light-sticks, 4-inches in length, 0.067 fluid ounces of chemical make-up and 2 plastic casings. The casings are in the form of hearts, with each heart casing having an attached banner with the words “Monster High” written across. This item consists of a pair of identical clip-on earrings that will glow in the dark for a limited time. SKU number 15218601 – B (86144-55121) is identified on the packaging as the Monster Hightm Glow Earrings. The contents of the item include: 4 light-sticks, 1.5-inches in length, 0.027 fluid ounces of chemical make-up and 4 plastic casings. The casings are in the form of ghouls. This item consists of a pair of identical clip-on earrings that will glow in the dark for a limited time. SKU number 15218601 – C (86144-55126) is identified on the packaging as the Monster Hightm Glow Rings. The contents of the item include: 4 light-sticks, 1-inch in length, 0.01 fluid ounces of chemical make-up and 4 plastic casings in the form of rings. Two of the plastic casings are of crossbones and two of the plastic casings are of ghouls. These rings will glow in the dark for a limited time. SKU number 15218601 – D (86144-55132) is identified on the packaging as the Monster Hightm Glow Bracelet. The contents of the item include: 2 light-sticks, 8-inches in length, 0.067 fluid ounces of chemical make-up and 1 plastic casing set. The casings are in the form of 2 eight inch light-sticks that, when bent around into the molded plastic banner form an enclosed bracelet. On the banner the words “Monster High” are written across. This bracelet will glow in the dark for a limited time. SKU number 15218601 – E (86144-55161) is identified on the packaging as the Monster Hightm Glow Bracelet. The contents of the item include: 2 light-sticks, 8-inches in length, 0.067 fluid ounces of chemical make-up and 1 plastic casing set. The casings are in the form of 2 eight inch light-sticks that, when bent around into the molded plastic lightning bolt form an enclosed bracelet. This bracelet will glow in the dark for a limited time. The five items of the merchandise concerned are composed of different components (plastic and illuminating chemical mixture), and are therefore considered composite goods. Regarding the essential character of the necklace, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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. Consistent with Headquarters Ruling, 966777 dated September 1, 2004, in which the essential character of a plastic, glow in the dark witch necklace was found to be the witch head pendant, rather than the two glow sticks inside the pendant, this office is of the opinion that the essential character of the five items of the merchandise concerned is imparted by the “plastic” forms configuring the earrings, rings and bracelets. It is the plastic, whether in tube or molded form, that when assembled together create recognizable imitation jewelry pieces, and not simply illuminating objects. Further, this office is of the opinion that the five items of the merchandise concerned fall under the category of toy jewelry used for play or amusement as it relates to the characters of Monster High – each of the items on the foil packaging has a warning label: Not for children under 3 years. However, since there is no category for toy jewelry within the value parameters as set by the HTSUS for the five items of the merchandise concerned, the jewelry pieces fall to imitation jewelry, “Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The applicable subheading for the five items of the merchandise concerned will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division