CLA-2-71:RR:NC:SP:233 L87117
Mr. Reginald Pegues
135 Millwick Cove
Alpharetta, GA 30005
RE: The tariff classification of a Silicone Bracelet from China.
Dear Mr. Pegues:
In your letter dated August 19, 2005, you requested a tariff classification ruling.
The submitted sample is identified as a Silicone Bracelet. It is made of silicone and is cut so that it can slip over the wrist without closures or fittings. The sample you have submitted is green.
You describe the Silicone Bracelet as being made of silicone. Note 4 to Chapter 40 of the Harmonized Tariff Schedule 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 Silicone Bracelet is considered to be of plastics for tariff purposes.
The applicable subheading for the Silicone Bracelet, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), 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 Silicone Bracelet, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division