CLA-2-71:OT:RR:NC:N4:433
Peter Salvato
Import Commodity Group, LTD.
500 Merrick Road Lynbrook, NY 11580
RE: The tariff classification of a Slap Bandz bracelet from China.
Dear Mr. Salvato:
In your letter dated March 7, 2011, on behalf of Team Beans, LLC., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
You have submitted a sample of a Slap Bandz bracelet, identified by style/part # MLBP 2011. The Slap Bandz bracelet consists of a thin, flexible metal insert surrounded by silicone. When fully extended, the Slap Band measures approximately 9 inches in length by 1 inch in width. In this particular case the band features the name of a sports team printed on its exterior, that of the New York Yankees. When the Slap Band is sharply struck or snapped against one’s wrist it wraps itself assuming the configuration of a bracelet.
Legal Note 11 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. We find that the Slap Bandz bracelet falls within the meaning and exemplars of imitation jewelry, and is provided eo nomine in Heading 7117, HTSUS. The Slap Bandz bracelet is composed of different components (silicone and metal) and is considered a composite good. Regarding the essential character of the bracelet, the Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In the case of the Slap Bandz bracelet, it is the metal insert that gives the article its form, shape and function. This is consistent with the findings reached in Headquarters Ruling Letters HQ 088126 dated January 10, 1991; HQ 088222 dated February 15, 1991, HQ 964475 dated May 7, 2001; and New York Ruling Letter N102301 dated May 6, 2010. Although the outside of the subject merchandise is composed of silicone, rather than of textile material like the goods within the above cited rulings, it is nevertheless, the metal insert within the bracelet that allows the band to snap into form when struck against one’s wrist, and as such, the essential character of the Slap Bandz bracelet is imparted by the metal.
The applicable subheading for the Slap Bandz bracelet, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
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