CLA-2 CO:R:C:G 088126 DFC

Joel K. Simon, Esq
Serko & Simon
Counsellors at Law
One World Trade Center
New York, N.Y. 10048

RE: Snap bracelet

Dear Mr. Simon:

In a letter dated October 10, 1990, you inquired as to the tariff classification of a "snap bracelet" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted for examination.

FACTS:

The sample "snap bracelet," designated as item number 19112, consists of a thin, flexible strip of spring steel approximately 9 inches long and 1 inch wide. A bright, colorful neon-pink textile material is glued to the metal strip and completely covers it. The bracelet costs $9.70 per six dozen or approximately 13-1/2 cents per bracelet.

This article is called a "snap bracelet" because when sharply struck or snapped against one's wrist, it wraps itself around the wrist, assuming a bracelet configuration. For obvious reasons, the "snap bracelet" is also popularly referred to as a "slap bracelet."

You claim that this merchandise is classifiable under subheading 7117.19.5000, HTSUSA, as imitation jewelry, of base metal, whether or not plated with precious metal, other, other, with duty at the rate of 11 percent ad valorem.

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In the alternative you suggest that the "snap bracelet" is classifiable under 9503.90.6000, HTSUSA, as other toys (except models), not having a spring mechanism, with duty at the rate of 6.5 percent ad valorem.

ISSUE:

Is the "snap bracelet" considered imitation jewelry or is it considered a toy for tariff purposes?

LAW AND ANALYSIS:

Your alternative claim for classification under subheading 9503.90.6000, HTSUSA, is predicated on an argument that the article is a composite good the classification of which depends on its essential character following GRI 3(b), TSUSA. Further, if it is determined that both Heading 7103 and 9503 are equally applicable then GRI 3(c), HTSUSA, mandates that the "snap bracelet" be classified under Heading 9503.

In applying the HTSUSA, THE Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]. "In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Note 3(f) to Chapter 71, HTSUSA, provides that "[t] his chapter does not cover: Goods f section XI (textile and textile articles). "This note would not preclude this article from classification under Chapter 71 noting that its form, shape and function is derived from the flexible spring steel strip. The textile material is merely a decorative covering for the steel strip. Due to its basic metal construction the "snap bracelet" is not a textile article.

Note 8(a) to Chapter 71, HTSUSA, provides in pertinent part that "[f]or the purposes of heading 7113, the expression articles of jewelry' means: Any small objects of personal adornment (gem set or not) for example, rings, bracelets, ...."

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Note 10 to Chapter 71, HTSUSA, also provides in pertinent part that "[f]or the purposes of heading 7117, the expression imitation jewelry' means articles of jewelry within the meaning of paragraph (a) of note 8 above...."

It is our opinion that classification of the instant merchandise does not depend on an essential character determination. The analysis here need not progress beyond GRI 1 in view of the terms of Heading 7117 and the relative chapter notes. Consequently, the "snap bracelet" is considered an imitation jewelry article for tariff purposes.

HOLDING:

The "snap bracelet" is classifiable under subheading 7117.19.5000, HTSUSA, as imitation jewelry, of base metal, whether or not plated with precious metal, other, other, with duty at the rate of 11 percent ad valorem.


Sincerely,

John Durant, Director
Commercial Rulings Division