CLA-2 CO:R:C:M 088222 DFC

Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: Bracelet klick; Bracelet, snap; Bracelet, slap

Dear Ms. Webster:

In a letter dated October 17, 1990, you inquired as to the dutiable status of a "klick bracelet" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted for examination.

FACTS:

The sample "klick bracelet," also called a "slap bracelet" or "snap bracelet," is 9 inches long and 1 inch wide. It consists of a flexible spring steel band covered by colorful nylon material. This item when sharply struck or snapped against one's wrist wraps itself around the wrist assuming a bracelet configuration.

ISSUE:

Is the "klick bracelet" considered imitation jewelry or is it considered a toy for tariff purposes?

LAW AND ANALYSIS:

Subheading 7117.19.5000, HTSUSA, provides for imitation jewelry, of base metal, whether or not plated with precious metal, other, other, with duty at the rate of 11 percent ad valorem.

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Subheading 9503.90.6000, HTSUSA, provides for other toys (except models), not having a spring mechanism, with duty at the rate of 6.8 percent ad valorem.

A claim for classification under subheading 9503.90.6000, HTSUSA, would be predicated on an argument that the article is a composite good the classification of which depends on its essential character following GRI 3(b), HTSUSA. Further, if it is determined that both Headings 7103 and 9503 are equally applicable then GRI 3(c), HTSUSA, mandates that the "snap bracelet" be classified under Heading 9503.

In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Note 3(f) to chapter 71, HTSUSA, provides that "[t]his chapter does not cover: Goods of section XI (textile and textile articles)." This note would not preclude this article from classification under Chapter 71 noting that its form, shape and function is derived from th flexible spring steel strip. The textile material is merely a decorative covering for the steel strip. Due to its basic metal construction the "klick bracelet" is not a textile article.

Note 8(a) to Chapter 71, HTSUSA, provides in pertinent part that "[f]or the purposes of heading 7113, the expression articles of jewelry' means: Any small objects of personal adornment (gem set or not) for example, rings, bracelets, . . .."

Note 10 to Chapter 71,HTSUSA, also provides in pertinent part that "[f]or the purposes of heading 7117, the expression imitation jewelry' means articles of jewelry within the meaning of paragraph (a) of note 8 above. . . ."

It is our opinion that classification of the instant merchandise does not depend on an essential character determination. The analysis here need not progress beyond GRI 1 in view of the terms of Heading 7117 and the relative chapter notes. Consequently, the "klick bracelet" is considered an imitation jewelry article for tariff purposes.

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HOLDING:

The "klick bracelet" is classifiable under subheading 7117.19.5000, HTSUSA, as imitation jewelry, of base metal, whether or not plated with precious metal, other, other, with duty at the rate of 11 percent ad valorem.


Sincerely,


John Durant, Director
Commercial Rulings Division