CLA-2-71:OT:RR:NC:N4:433
Mr. Randy Green
Target Customs Brokers
7000 Target Parkway North
NCD-0456
Brooklyn Park, MN 55445
RE: The tariff classification of a silicone bracelet and necklace from Taiwan.
Dear Mr. Green:
In your letter dated April 24, 2009, you requested a tariff classification ruling. The samples submitted with this request will be returned as you requested.
Two submitted samples are identified as Ionic Energy Bands. Both items will be marketed as producing certain benefits, such as increased energy.
Style number 1004154 is a bracelet made of 90% silicone and the balance being a combination of Germinium 123, Titanium and Mineral. It is cut from strips and molded to be worn as a bracelet. The bracelet has a 2 ½ inch diameter and is cut so that it can slip over the wrist without closures and fittings.
You describe the silicone bracelet as being made of silicone rubber. Note 4 to Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS), 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 Silicone Bracelet is considered to be of plastics for tariff purposes.
The silicon necklace, style number 1004153 is a 22 inch long silicon tube surrounded by a woven nylon fabric. This item has a plastic clip means of closure and contains 7% polyamide, 6% Germinium and trace Mineral.
The applicable subheading for the silicone bracelet, if valued under 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Other: Other: Valued under 20 cents per dozen pieces or parts: Other: Of plastics." The rate of duty will be 7.2% ad valorem.
The applicable subheading for the silicone bracelet, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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.
The applicable subheading for the Silicone Necklace will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other: Of man-made fibers.” The rate of duty will be 14.6% 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