CLA-2-71:OT:RR:NC:N4:433
Colleen O’Shea-Moran
Darice, Inc.
13000 Darice Parkway, Park 82 Strongsville, OH 44149
RE: The tariff classification of silicone wristbands from China.
Dear Ms. O’Shea-Moran:
In your letter dated December 8, 2010, on behalf of Lamrite West, Inc., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Samples were provided for the Silicone Jumbo Text Band and Silicone Power Band. Both articles are designed to be worn around the wrist. Both bands fit over one’s wrist without closures or fittings. The Jumbo Text Band has the images of two hearts, and the acronyms “BFF” and “OMG” inscribed on the surface of the band. The Power Band contains the words “Power Bands” embossed on the surface of the article, as well as two small Mylar holograms of the symbol Yin and Yang.
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 wristband is considered to be of plastics for tariff purposes.
Legal Note 11 in conjunction with Legal Note 9 to Chapter 71, 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 silicone wristbands fall within the list of exemplars, specifically bracelets, for inclusion within the provision of imitation jewelry under heading 7117, HTSUS. See Headquarters Ruling Letter HQ H015873 dated October 31, 2006, and New York Ruling Letters N121391 dated September 17, 2010 and N127618 dated October 22, 2010.
The applicable subheading for the Silicone Jumbo Text Band and Silicone Power Band, 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.
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