CLA-2-71:OT:RR:NC:N4:433
Anna V. Nuzzi
Import Manager
Continental Accessory Corp.
150 New Highway
Amityville, NY 11701
RE: The tariff classification of a “Silicone Bracelet” from China.
Dear Ms. Nuzzi:
In your letter dated April 25, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
You have submitted a sample of a silicone bracelet which consists of a thin flexible iron insert covered by silicone. The band has a length of 12¼ inches and a width of 1 1/8 inches, and weighs 27 grams. Both sides of the band are embossed: one side has the measurements for a standard and metric ruler, while the other side has the word peace and multiple peace symbols. When used as a ruler, the thin iron insert allows the band to remain in a straight position or when sharply struck or snapped against one’s wrist, the item wraps (coils) itself around assuming the configuration of a bracelet. This novelty item is a slap bracelet, and is intended to be sold at 99 Cent Stores, Dollar Tree Stores and the like.
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 Silicone Bracelet falls within the meaning and exemplars of imitation jewelry, and is provided eo nomine in Heading 7117, HTSUS. The silicone bracelet is composed of different components (silicone and iron) 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. Although the outside of the subject merchandise is composed of silicone, rather than of textile material like the snap or slap bracelets within Headquarters Ruling Letters: HQ 088126 dated January 10, 1991; HQ 088222 dated February 15, 1991; and HQ 964475 dated May 7, 2001, it is nevertheless, the thin metal strip within the bracelet that allows the band to snap into form when struck against one’s wrist. It is the iron insert within the silicone bracelet that gives the article its form, shape and function. As such, the essential character of the good is imparted by the iron. See also New York Rulings: N102301 dated May 6, 2010 and N154355 dated March 31, 2011.
The applicable subheading for the silicone bracelet, composed of a flexible iron insert, 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 Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division