CLA-2-71:OT:RR:NC:N4:433
Peter Salvato Import Commodity Group, Ltd.
500 Merrick Road
Lynbrook, NY 11580
RE: The tariff classification of silicone bracelets and necklaces with PVC clip-on charms from China.
Dear Mr. Salvato:
In your letter dated January 1, 2011, on behalf of Team Beans, LLC, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
The merchandise at issue is described as Charmeez Bracelet and a Charmeez Necklace. The two articles consist of silicone bands in a cylindrical profile, 3mm in diameter, which fasten by means of a silicone closure. The bracelet has PVC clip-on charms, representative of cartoon characters, a sports team logo, a mascot, and a shell. These charms can also be attached to the necklace.
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. Accordingly, silicone is to be treated as 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. Based on the description and physical appearance of the items, it is our opinion that the Charmeez bracelet and necklace are of the class and kind of articles to be called imitation jewelry.
The applicable subheading for the Charmeez Bracelet and Necklace, 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