The tariff classification of a bracelet from China.

N173179 July 18, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ziad N. Darowich Lucky Life 1945 Mentor Avenue Painesville, OH 44077 RE: The tariff classification of a bracelet from China. Dear Mr. Ziad: In your letter dated June 28, 2011, you requested a tariff classification ruling. A photo was submitted of the bracelet. The photo depicts a silicon rubber bracelet. Internet research indicates that the item is a Power Balance Silicone Wristband. 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 plastic 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. We find that the silicone wristbands fall within the list of exemplars, specifically bracelets, for inclusion within the provision of imitation jewelry under heading 7117, HTSUS. See New York Ruling Letters: N059109 dated May 29, 2009; N121391 dated September 17, 2010; N127618 dated October 22, 2010; and N137695 dated December 28, 2010. The applicable subheading for the Power Balance Silicone Wristband, 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