CLA-2-71:RR:NC:SP:233 L81482
Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, WA 98032
RE: The tariff classification of a Fanband Silicone Bracelet from China.
Dear Ms. Scott:
In your letter dated December 6, 2004, on behalf of K2 Licensing & Promotions Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Fanband Silicone Bracelet. The item is made of 100% silicone and is cut from strips and molded to be worn as a bracelet. The Fanband is cut so that it can slip over the wrist without closures and fittings. The item will be marketed through stadium and athletic productions and direct to the consumer as a reward for using a given product. It will also be used to market a project or product using visible recognition associated with the color and the product. For example, team colors or product colors will be used. The sample you have submitted is green.
You describe the Fanband Silicone Bracelet as being made of silicone rubber. 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 Fanband Silicone Bracelet is considered to be of plastics for tariff purposes.
The applicable subheading for the Fanband 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 Fanband 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