The tariff classification of Trendy Bendy bands, and necklace with attached bands from China.

N117595 August 23, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 7117.90.7500; 3926.90.9980 Joann Mosqueda JA-RU, Inc. The Rack Toy Co. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of Trendy Bendy bands, and necklace with attached bands from China. Dear Ms. Mosqueda: In your letter dated July 26, 2010, you requested a tariff classification ruling. As requested, the samples you submitted will be returned to you. Item 1075: “Trendy Bendy Ringz” [Ocean Style] is a set of novelty silicone bands formed in marine animal shapes. Other styles of available bands have been identified as: ocean, sports, girl, music, outdoor and treats. The imported package will contain twenty bands that are designed to be place around your fingers. Information disclosed on the internet indicates that the Trendy Bendyz™ items are composed of 100% silicone. These bands function as typical stretch bands, but return to their decorative shapes in their non-stretched condition. See New York Ruling: N098585 dated April 5, 2010, pertaining to Trendy Bendyz™ silicone bands, referenced with item 1071. Though referred to as “rubber bands” on the packaging, the bands are composed wholly of silicone. Note 4 to Chapter 40 of the Harmonized Tariff Schedule 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 unsaturated and not cross-linkable with sulfur. Articles of silicone are considered to be of plastics and not of rubber for tariff classification purposes. The applicable subheading for the silicone bands, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other articles of plastics, other.” The rate of duty will be 5.3 percent 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/. Item 1077: “Trendy Bendy” Necklace Set which consists of 1 necklace with a safety clasp and 5 attached decorative bands running through the necklace. The necklace and five bands are packaged together for retail sales. Information disclosed on the internet indicates that the Trendy Bendyz™ items are composed of 100% silicone. Purchasers are urged to add additional bands that can be added to the necklace to be displayed or traded. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation - GRI 1 through 6. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (ENs) to the HTSUS, the official interpretation to the tariff schedule, states that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The Explanatory Notes further delineate under GRI 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Although meeting conditions (a) and (c) above, in that the decorative bands made from silicone (3926.90.9980, HTSUS) and necklace made from silicone (7117.90.7500, HTSUS) are in two different headings of the HTSUS, and are packaged for retail sales directly to the purchaser, we find that the bands in their stretched condition do not meet the definition of articles of jewelry as defined by Legal Note 9 and 11 of the HTSUS. These bands, when stretched, to be worn on the wrist and arm, do not adorn the person wearing such an item, but rather, are decorative novelty items to be displayed and traded, while in their non-stretched condition. It is our opinion that the necklace with five bands does not constitute a set in accordance with the HTSUS, and therefore each item has to be classified separately. The applicable subheading for the necklace, composed of 100% silicone, if valued over 20 cents per dozen pieces or parts, 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. The applicable subheading for the five bands, composed of 100% silicone, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other; Other.” The rate of duty will be 5.3 percent 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 (NIS 421) Joan Mazzola at (646) 733-3023 and National Import Specialist (NIS 433) Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division