CLA-2-71:OT:RR:NC:N4:433
Joann Mosqueda
Ja-Ru, Inc.
4030 Phillips Highway
Jacksonville, FL 32207
RE: The tariff classification of silicone wristband from China.
Dear Ms. Mosqueda:
In your letter dated October 8, 2010, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you.
A sample has been provided for the “Trendy Bendy” Series Two Wrist Band-It, identified as (PDQ36) item 1078. The wristband bracelet is made of 100% silicone rubber. The sample indicates that the wristband comes in several colors and is designed to be worn by ages 4 and up. The item can slip over the wrist without closures or fittings. This item is marketed as [Wear It! Declare It!] and has a word or an abbreviated set of words that is inscribed onto the surface of the bracelet. Company provided information states that the cost of the item is twenty-seven cents per bracelet.
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. The wristband is 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. We find that the Wrist Band-It falls within the list of exemplars, specifically bracelet, for inclusion within the provision of imitation jewelry under heading 7117, HTSUS. See Headquarters Ruling Letter HQ H015873 dated October 31, 2006 and New York Ruling Letter N121391 dated September 17, 2010.
The applicable subheading for the wrist band, if valued over 20 cents per dozen pieces or parts, 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 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