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 bracelet and necklace 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, part # WBMAGMBPH, is described as an iron bottle cap bracelet and iron bottle cap necklace. The two articles consist of silicone bands, of which, the necklace has a 3mm, cylindrical form attached to a magnetized iron bottle cap affixed to a dangling embedded magnetic pendant, and the bracelet has a 6.35mm, flat form with three embedded magnets that is attached to three iron magnetic bottle caps. The bracelet is molded into one piece without a clasp, while the necklace fastens by means of a silicone closure. It appears these iron bottle caps will feature cartoon characters, team logos, and other designs printed on the surface of each cap.
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 iron bottle cap bracelet and necklace are of the class and kind of articles to be called imitation jewelry.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the iron bottle cap bracelet and necklace are composed of different components (silicone, metal and magnet) and are therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. As the metal component of both the bracelet and necklace comprises a very small portion of the total article, and it is the silicone that provides the configuration that allows the articles to function as a necklace and bracelet, the essential character of both articles will be imparted by the silicone.
The applicable subheading for the iron bottle cap 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