United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L88046 - NY L88096 > NY L88058

Previous Ruling Next Ruling
NY L88058

October 17, 2005

CLA-2-71:RR:NC:SP:233 L88058


TARIFF NO.: 7117.90.7500

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd. #202
Los Angeles, CA 90045

RE: The tariff classification of Battery Powered LED Pendants from China and Mexico.

Dear Mr. Liu:

In your letter dated October 4, 2005, on behalf of Toy and Party Stores, you requested a tariff classification ruling.

The merchandise consists of Battery Powered LED Pendants. The items are made of a plastic pendant attached to a textile neck cord. Each pendant has a 4-position switch which is powered by a lithium battery to enable the pendant to flash, blink and make ghoulish sounds. You have submitted a sample of a Skull Pendant, a Cross Pendant and marketing literature with your request.

In your letter you indicate that the Battery Powered LED Pendants are toys. The pendants have no manipulative play value and are therefore not considered toys for tariff classification purposes.

Your samples and literature are being returned as requested.

The applicable subheading for the Battery Powered LED Pendants will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: