CLA-2 OT:RR:CTF:TCM H015873 ADK
Susan E. Albatal
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: Classification of a Medical ID Band/Bracelet, Item Number 407238
Dear Ms. Albatal:
This is in response to your letter dated July 6, 2007, to United States Customs and Border Protection (CBP) in New York, in which you requested a binding ruling pertaining to classification of a Medical ID Band/Bracelet under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response.
FACTS:
The subject article, the Medical ID Band/Bracelet (Medical ID Bracelet), item number 407238, is a blue silicone plastic bracelet with a metal clasp. The bracelet is composed of 65% thermoplastic elastomer (TPE) and 35% steel. It is sold with removable silicone plastic bands that serve as an alert as to the wearer's medical condition. These individual bands, all manufactured in bright colors, are printed with the following medical conditions: (1) Asthmatic, (2) Diabetic, (3) Rx Meds, (4) Allergic, and (5) a blank band upon which the wearer can write a condition. If the bracelet is worn without these bands, it is not an obvious sign that the wearer has a medical condition.
The bracelet is also sold with a series of stickers which can be customized to indicate medical conditions, emergency contact information or the location of an emergency medical card. The stickers, which are placed inside the metal clasp, can be used in lieu of the smaller plastic bands.
ISSUE:
What is the proper classification under the HTSUS for the Medical ID Band?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
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7117 Imitation jewelry:
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In addition to the terms of the headings, classification of goods under the HTSUS is governed by any applicable section or chapter notes. Chapter 39, Note 2 provides, in pertinent part:
2. This chapter does not cover:
* * *
(r) Imitation jewelry of heading 7117
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The legal notes to chapter 71 state, in pertinent part:
9. For the purposes of heading 7113, the expression "articles of jewelry" means:
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia....
11. For the purposes of heading 7117, the expression "imitation jewelry" means articles of jewelry within the meaning of paragraph (a) of note 9 above...not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed)....
(Emphasis added)
* * *
According to note 2(r), if the Medical ID Bracelet is classifiable as an article of imitation jewelry of chapter 71, it is prima facie excluded from classification in chapter 39. Therefore, we will first consider classification under chapter 71.
Among other merchandise, chapter 71, HTSUSA, covers imitation jewelry. Taken together, notes 9(a) and 11 to chapter 71, HTSUSA, indicate that the expression "imitation jewelry" means any small objects of personal adornment such as bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia. At issue is whether the Medical ID bracelet is a small object of personal adornment as described by chapter 71, note 9 (a).
As a general rule, bracelets which do not incorporate natural or cultured pearls, precious or semiprecious stones are classified as articles of imitation jewelry under heading 7117, HTSUS. See Headquarters Ruling Letters (HQ) 964475, dated May 7, 2001 (Snapee(tm) wristband bracelet classified under heading 7117, HTSUS); New York Ruling Letters (NY) N016526, dated September 6, 2007 and NY L83924, dated April 7, 2005, (100% silicone bracelets classified as articles of personal adornment under heading 7117, HTSUS). Bracelets that are designed solely for functionality, rather than decoration or adornment, however, are excluded from classification under heading 7117, HTSUS. See HQ 966569, dated April 20, 2004 (Identification badges excluded from classification in heading 7117, HTSUS, because their paramount function was to temporarily display the name of the wearer on an article of clothing).
The subject Medical ID bracelet may be worn for both its decorative and functional qualities. Although marketed as a medical identification device, it is also designed as an article of adornment. Both the silicone bracelet and smaller bands are manufactured in bright, attractive colors. When worn with or without the smaller plastic bands, the bracelet is similar in appearance to bracelets we have previously identified as imitation jewelry. See NY N016526 and NY L83924. Furthermore, when worn without the plastic bands, it is not an obvious sign that the wearer has a medial condition. Because the Medical ID bracelet is not designed principally for functionality, it is classifiable as an article of personal adornment under heading 7117, HTSUS.
We note that this decision is consistent with CBP administrative precedent in which medical alert devices designed to be worn on the person were classified under heading 7117, HTSUS. See NY D88508, dated February 26, 1999 (Attachment devices for a Life Alert medical identification unit classified under heading 7117, HTSUS. These attachment devices included a necklace or bracelet chain, an expansion bracelet, sports band, lapel pin or watch attachment); and NY B82294, dated February 26, 1997, (A metal "SOS ID" locket was classified as imitation jewelry under heading 7117, HTSUS, because it was worn as an article of personal adornment).
HOLDING:
The Medical ID Bracelet is classifiable under heading 7117, HTSUS. If valued not over 20 cents per dozen, they are specifically classifiable under 7117.90.55, HTSUS, which provides for "Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other." The general, column one rate of duty is 7.2 percent ad valorem.
If valued over 20 cents per dozen, they are specifically classifiable under 7117.90.75, HTSUS, which provides for: "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics". The general, column one rate of duty is free.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch