CLA-2-71:OT:RR:NC:N4:433
Carl Spoeth
Managing Director
US Global Sources, Inc.
12412 Cobblestone Drive
Bayonet Point, FL 34667
RE: The tariff classification of silicone wristband bracelets from China.
Dear Mr. Spoeth:
In your letter dated August 6, 2010, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Two identical samples have been submitted for wristbands (bracelets) made from molded silicone rubber, identified by part number WB-001. The wristbands are made from 100% silicone rubber, and are molded into a uniform band with no opening clasps or catches. The wristbands measure approximately 8 inches in length by .5 inches in width by .07 inches in thickness. The outer-surface of the wristbands are printed in red, white and blue, with an American flag of the past depicting the original thirteen colonies. Each wristband will be individually packaged in a heat sealed polyethylene bag and will be identified as the Patriot Pack. This item will be marketed through patriotic organizations in the United States.
Note 4 to Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS) describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not cross-linkable with sulfur, and thus is not considered to be rubber for tariff classification purposes. Accordingly, the wristbands are considered to be of plastics for tariff purposes.
Legal Note 11 in conjunction with Legal Note 9 to Chapter 71, HTSUS, provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. Consistent with HQ H015873 dated October 31, 2006, in which a functional and decorative medical identification band/bracelet, made from silicone plastic, was found to be an article of imitation jewelry, we find that the Patriotic Pack wristband bracelets made from similar type materials, and worn for affiliation to a specific cause or group, as well as for adornment purposes are classifiable in heading 7117, HTSUS – the provision for imitation jewelry.
The applicable subheading for the wristband bracelets, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem. The applicable subheading for the wristband bracelets, if valued over 20 cents per dozen pieces or parts, 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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division