CLA-2-71:OT:RR:NC:N4:433
Diane Tran
Senior Import Compliance Specialist
Walgreen Co.
304 Wilmot Road, MS#3291
Deerfield, IL 60015
RE: The tariff classification of a slap bracelet from China.
Dear Ms. Tran:
In your letter dated April 19, 2010, you requested a tariff classification ruling. The submitted sample will be retained by this office.
You have submitted a sample of a Disney Plush Slap Bracelet, with Walgreen’s item code (WIC) # 477111. The bracelet consists of a thin, flexible strip of spring steel that is approximately 9 inches in length and 1 inch in width. Bright, colorful polyester textile material completely covers the metal strip. Attached to and decorating the bracelet is a textile character face. When the Slap Bracelet is sharply struck/snapped against one's wrist, it wraps itself around the wrist, assuming a bracelet configuration.
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 slap bracelet falls within the meaning and exemplars of imitation jewelry, and is provided eo nomine in Heading 7117, HTSUS.
Note 3 (g) to Chapter 71, HTSUS, excludes textile and textile articles from being classified within Chapter 71, HTSUS. However, we find that the Disney Plush Slap Bracelet is not a textile article, but rather a base metal article of imitation jewelry, as the bracelet derives its form, shape and function from the flexible strip of spring steel. See Headquarters Rulings, HQ 088126 dated January 10, 1991 and HQ 964475 dated May 7, 2001.
The applicable subheading for the Snap Bracelet, 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 H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division