The tariff classification of wristband bracelet from Taiwan.

N277934 August 30, 2016 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Elizabeth Resnick Miracle Fruit Oil, LLC 1228 Alton Road Miami Beach, FL 33139 RE: The tariff classification of wristband bracelet from Taiwan. Dear Ms. Resnick: In your letter, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The merchandise under consideration is a wristband bracelet. The wristband is composed of an outer fabric, an inner thermoplastic elastomer gel, a plastic hook, and a plastic Vitabrace logo. The inner thermoplastic elastomer gel contains Miracle Fruit Oil. The bracelet measures approximately 9-inches long and is secured closed with Velcro attachment. You state in your letter that this is a performance wristband. Company provided information indicates that the thermoplastic elastomer gel (plastic) weighs more than the fabric covering, and that by percentage of the total good the plastic far exceeds that of the fabric. You further indicate that the plastic components are both functional and decorative, while the fabric is decorative only. We note that the plastic components which include the inner thermoplastic elastomer gel, plastic hook and plastic Vitabrace logo, weigh more than the outer fabric component, and that the inner thermoplastic elastomer gel contributes greatly to the shape and structure of the bracelet, while the fabric covering provides a majority of the decorative visual surface. The plastic components play too great of a role in relation to the outer fabric to be disregarded. As such, Legal Note 3 (g) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) excluding goods of Section XI (textile and textile articles) is not applicable, because the good is not wholly or chiefly composed of textile materials. Legal Note 11 in conjunction with Legal Note 9 (a) 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. Accordingly, we find that the wristband bracelet worn for personal adornment falls within the meaning of imitation jewelry. The wristband bracelet is made up of different components (i.e., fabric, plastic and Miracle Fruit Oil) and is considered composite goods for tariff purposes. Regarding the essential character of the merchandise concerned, 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. It is the opinion of this office that the inner thermoplastic elastomer gel imparts the essential character to the wristband bracelet, in that the plastic elastomer gel weighs more than the fabric covering, contributes greatly to the shape and structure of the bracelet, and moreover contains the Miracle Fruit Oil within itself. Hence, the bracelet is classified under subheading 7117.90.7500, HTSUS, as imitation jewelry of plastics. See Headquarters Ruling Letter: HQ 257790 dated November 16, 2015. The applicable subheading for the wristband bracelet 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 https://hts.usitc.gov/current. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division