The tariff classification of a bracelet from Taiwan.

NY L83542 April 4, 2005 CLA-2-71:RR:NC:SP:233 L83542 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a bracelet from Taiwan. Dear Ms. Ritchings: In your letter dated March 24, 2005, you requested a tariff classification ruling. The submitted sample is identified as Model 58155 Plastic Metallic Bracelet. It is made of plastic with a metal coating. Although it is metallic in appearance, the essential character of the bracelet is imparted by the plastic. The applicable subheading for the bracelet will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division