CLA-2-71:OT:RR:NC:N4:433
Maria Padron
Compliance Specialist
Liz Claiborne Inc.
One Claiborne Avenue
North Bergen, NJ 07047
RE: The tariff classification of MP3 Bracelets from China.
Dear Ms. Pardon:
In your letter dated June 21, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
You have submitted a retail packaging box containing two MP3 slap bracelets, identified by style number XARUG113, which is part of the Liz Claiborne’s Juicy Couture Collection. Each of the bracelets are composed of three parts; the first is a thin flexible base metal insert, the second is a covering of silicone over the base metal insert, and the third is a removable silicone housing for the MP3 player. The bracelets measure 11 inches in length by 1 inch in width. Samples one has an underlying metal strip covered with red and blue diagonal stripes made of silicone, and has the word “Juicy” printed on the band and on the MP3 housing, while sample two has an underlying metal strip covered with a floral print on a white background made of silicone, with the word “Couture” printed on the band and “Juicy” printed on the MP3 housing. These bracelets are not imported with their MP3 players, and their MP3 housings slide right off the bands. When the Slap Band is sharply struck or snapped against one’s wrist it wraps itself assuming the configuration of a bracelet.
CBP (former Customs) has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): the rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. Consequently, the removable MP3 housings have no bearing on the fact that two perfectly formed slap bracelets are packaged for retail sales.
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 MP3 slap bracelets, with removable housings, not imported with their MP3 players, to fall within the meaning and list of exemplars for imitation jewelry, and is provided eo nomine in Heading 7117, HTSUS.
The MP3 slap bracelets are composed of different components (metal and silicone) and are considered composite goods. Regarding the essential character of the MP3 slap bracelets, the Explanatory Notes (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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Headquarters rulings: HQ 088126 dated January 10, 1991; HQ 088222 dated February 15, 1991; and HQ 964475 dated May 7, 2001; and New York rulings: NY Ruling N102301 dated May 6, 21010; and NY N154355 dated March 31, 2011, all found that the essential character of the snap bracelets, slap bracelets or klick bracelets to be imparted by the metal strip located underneath the textile coverings or silicone coverings of the bracelets. The flexible metal provided the form, shape and function of all of these bracelets. Whether of textile coverings or silicone coverings, the metal insert within the bracelet allows the band to snap into form when struck against one’s wrist, and as such, the essential character of the bracelet is imparted by the metal.
The applicable subheading for the Silicone 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 Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division