The tariff classification of light up heart necklaces from China.

N306034 September 25, 2019 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RH 02895 RE: The tariff classification of light up heart necklaces from China. Dear Mr. Kenny: This is in response to your request, dated August 29, 2019, on behalf of your client, CVS Pharmacy, Inc., regarding the tariff classification of two light up heart necklaces. Samples and descriptive literature were received. Item number 1, style number 287335A, is a 40” necklace comprised of 9, red, plastic hearts that flash and light up when switched on, measuring 2” x 1.5” x 1/2”. (H x W x D, all measurements are approximate). Item number 2, style number 287335B, is a 40” necklace comprised of 8, pastel colored, plastic hearts with valentine expressions that flash and light up when switched on, measuring 2” x 1.5” x 1/2”. (H x W x D, all measurements are approximate). You indicate that the plastic hearts are made to evoke conversation heart candy, an item closely associated with Valentine’s Day and typically sold only at that time of year and suggest that this item be classified as a festive article in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). This office notes that even if the light up necklaces were described by the terms of heading 9505, HTSUS, they are more specifically described in heading 7117, HTSUS, as “imitation jewelry.” See Russ Berrie and Company v. U.S. (Fed. Cir. 2004). The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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. Item 1, style number 287335A, is composed of different components and is considered a composite good. The plastic hearts are significantly larger and more prominent than any of the other materials that make up the necklace and create the overall visual aesthetic. The plastic hearts impart the essential character. Item 2, style number 287335B, is composed of different components and is considered a composite good. The plastic hearts are significantly larger and more prominent than any of the other materials that make up the necklace and create the overall visual aesthetic. The plastic hearts impart the essential character. The applicable subheading for item 1, style number 287335A, and item 2, style number 287335B, will be 7117.90.7500, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division