The tariff classification of a leather strap bracelet from China.

N054436 March 31, 2009 CLA-2-:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Ms. Sylvia Balev Marc Jacobs International 72 Spring Street 9th Floor New York, NY 10012 RE: The tariff classification of a leather strap bracelet from China. Dear Ms. Balev: In your letter dated March 11, 2009, you requested a tariff classification ruling. The sample will be returned as per your request. A sample has been provided for a leather strap bracelet, style number M592044. The bracelet wraps around the wrist once and is secured with a brass clasp. The item is composed of 90% cow leather and 10% zinc. It measures 8 ½ inches long and 1 ¼ inch wide. The clasp is die cast with the trademark “By Marc Jacobs.” The applicable subheading for the bracelet will be 7117.90.9000, 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: 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