The tariff classification of a slap bracelet from China.

N322881 December 8, 2021 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Cherry Lin Tom's Toy International (HK) Ltd Flat L1, 8/F, Block 2, Kaiser Estate, 51 Man Yue Street, Hung Hom Hong Kong, China RE: The tariff classification of a slap bracelet from China. Dear Ms. Lin: In your letter dated November 19, 2021, you requested a tariff classification ruling. A photo was submitted in lieu of a sample. Style number PT79548 is a polyester slap bracelet. The article consists of a flexible piece of plastic that wraps itself around the wrist when struck or snapped. The plastic is covered with polyester fabric, and it features a stuffed textile character face in the center of the bracelet. In your submission, you stated that the bracelet is available with six different characters: snowman, penguin, deer, Santa, elf, and dog with a Santa hat. It measures approximately 28 centimeters in length when fully extended. Legal Note 11 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. We find that the slap bracelet falls within the meaning and exemplars of imitation jewelry and is provided for in Heading 7117, HTSUS. The bracelet is composed of different components (polyester and plastic) 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. Please see Headquarters Rulings, HQ 088126 dated January 10, 1991; HQ 088222 dated February 15, 1991; and HQ 964475 dated May 7, 2001. The thin plastic strip within the bracelet allows the band to snap into form when struck against one’s wrist. It is the plastic insert within the polyester bracelet that gives the article its form, shape, and function. As such, the essential character of the good is imparted by the plastic. Please see also New York Rulings: N102301 dated May 6, 2010 and N154355 dated March 31, 2011. The applicable subheading for the slap bracelet, style number PT79548, will be 7117.90.7500, 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 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, please contact National Import Specialist Sandra Sary at sandra.sary@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division