CLA-2-71:OT:RR:NC:N4:433
Jonathan D. Garcia
Director, Product Development
Dora Belts and Accessories
200 Stonehinge Lane, Suite 4
Carle Place, NY 11514
RE: The tariff classification of a bracelet-like accessory from unspecified country.
Dear Mr. Garcia:
In your letter dated April 28, 2015, you requested a tariff classification ruling. A photo was provided.
The depicted photo indicates a bracelet-like accessory made of cow leather with a buckle closure to be worn around the wrist as a fashion accessory. The front of the bracelet-like accessory is decorated with a row of five black buttons. There are four holes in which to adjust the closure of the bracelet-like accessory. It is stated that the bracelet-like accessory is a wrist bracelet to be worn as a fashion accessory.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (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. With emphasis placed, bracelets or bands having the appearance of bracelets worn around the wrist or ankle for personal adornment are classified within Chapter 71, HTSUS, whereas other types of bracelets or bands not for personal adornment are classified elsewhere in the tariff schedule.
In the United States Court of Customs and Patent Appeals, United States v, Quon Quon Company, No. 4945, 1 C.A.D. 699, 46 C.C.P.A. 70 dated 1959, the Court stated: Of all things most likely to help in the determination of the identity of a manufactured article, beyond the appearance factors of size, shape, construction and the like, use is of paramount importance.
Provided the bracelet-like accessory is worn as a wrist bracelet for personal adornment, and is not used or sold as a collar for a pet or for some other type of miscellaneous purpose, we are of the opinion that the merchandise concerned falls within the meaning of imitation jewelry as provided by Legal Note 11 to Chapter 71, HTSUS. Further Legal Note 2 (g) to Chapter 42 (Articles of Leather; ….), HTSUS, excludes cuff-links, bracelets or other imitation jewelry (heading 7117).
The applicable subheading for the a bracelet-like accessory worn as a wrist bracelet, if valued over 20 cents per dozen pieces or parts, will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem, under Column 1, General, HTSUS, provided that the country of origin is one that the United States has “normal trade relations.”
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division