CLA-2-71:RR:NC:SP:233 L83924
Ms. Christy Miller
Nike, Inc.
One Bowerman Drive, NRC-1
Beaverton, Oregon 97005-6453
RE: The tariff classification of silicone bracelets from Taiwan.
Dear Ms. Miller:
In your letter dated April 6, 2005, you requested a tariff classification ruling.
The submitted sample is Style #AK0002 which consists of three molded wristbands. They are made of 100% silicone and designed to be worn as a bracelet. One bracelet is marked Baller, another Player and the third, Respect. Each one also has the Nike logo. Your submitted sample will be returned to you as requested.
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 not considered to be rubber for tariff classification purposes.
The applicable subheading for the silicone bracelets will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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