The tariff classification of two slap bracelets from China.

N306072 October 1, 2019 CLA-2-71:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9503.00.0073; 9903.88.15 Sandra Panuela The Children’s Place 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of two slap bracelets from China. Dear Ms. Panuela: This is in response to your request, dated September 03, 2019, regarding the tariff classification of two slap bracelets. Samples and descriptive literature were received. Style number S007866, a rainbow slap bracelet, measures approximately 9” x 1” and is made of a thin, flexible strip of spring steel, covered front and back by a glittery polyurethane sheet. A sliding polyurethane rainbow adorns the bracelet. The bracelet wraps itself around the wrist or another similarly sized object when struck (“slapped”) against the wrist/object. Style number 211699 is a polyester faux fur panda slap bracelet. It is composed of a spring-steel flexible strip measuring approximately 9” x 1” incorporated into the arms of a faux fur panda toy. When the panda’s arms are struck (“slapped”) against a child’s arm or another similarly sized object, the arms close in a circle around the object. Legal Note 11 to Chapter 71 of the 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 rainbow slap bracelet falls within the meaning and exemplars of imitation jewelry and is provided for in Heading 7117, HTSUS. The rainbow bracelet is composed of different components (polyurethane and steel) and is considered a composite good. Regarding its essential character, the Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that the factor that determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, their 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. Although the outside of the subject merchandise is polyurethane, rather than of textile material like the snap or slap bracelets within Headquarters Ruling Letters: HQ 088126 dated January 10, 1991; HQ 088222 dated February 15, 1991; and HQ 964475 dated May 7, 2001, it is nevertheless, the thin metal strip within the bracelet that allows the band to snap into form when struck against one’s wrist. It is the steel insert within the polyurethane bracelet that gives the article its form, shape and function. As such, the essential character of the good is imparted by the steel. See also New York Rulings: N102301 dated May 6, 2010 and N154355 dated March 31, 2011. The applicable subheading for the rainbow slap bracelet, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other." The rate of duty will be 11% ad valorem. The ENs to the HTSUS constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The faux fur panda is prima facie classifiable under two headings, both as an article of imitation jewelry in Chapter 71 and as a toy in Chapter 95. By application of GRI 3(c), the good shall be classified in the heading that occurs last in numerical order, which is in Chapter 95. The applicable subheading for the faux fur panda will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.19.9000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.19.9000, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division