The tariff classification of a child's slap-bracelet/rulerfrom Taiwan.
Issued January 14, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7117.19.5000
Headings: 7117
Product description
A printed pvc plastic material is glued to the metal strip, completely covering the metal. Printed on the bracelet side (the side in view when the article is worn as a bracelet) are seven multicolored little angel-like children. The reverse side of the article is a ruler, calibrated 0-to-8 inches on one edge and 0- to-20cm on the other edge. The approximate cost of the article is 18 cents each, FOB Taiwan. The "slap bracelet" is so-called because when sharply struck or slapped against one's wrist, it wraps itself around the wrist, assuming a bracelet configuration. The essential character of the slap-bracelet /ruler is derived from the bracelet function of the article.
CBP rationale
The applicable subheading for the slap-bracelet/ruler is 7117.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other.
Full text
NY 859149 ** January 14, 1991 ** CLA-2-:71:S:N:N3G:344 859149 CATEGORY: Classification TARIFF NO.: 7117.19.5000 Mr. Michael O'Neill O'Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a child's slap-bracelet/ruler from Taiwan. Dear Mr. O'Neill: In your letter of November 28, 1990, on behalf of the Suarez Corp., of Canton, Ohio, you asked for a tariff classification ruling on a child's slap-bracelet/ruler. The sample submitted with your letter is a slap- bracelet/ruler, made of a thin, flexible strip of spring steel measuring 9" long x 1" wide. A printed pvc plastic material is glued to the metal strip, completely covering the metal. Printed on the bracelet side (the side in view when the article is worn as a bracelet) are seven multicolored little angel-like children. The reverse side of the article is a ruler, calibrated 0-to-8 inches on one edge and 0- to-20cm on the other edge. The approximate cost of the article is 18 cents each, FOB Taiwan. The "slap bracelet" is so-called because when sharply struck or slapped against one's wrist, it wraps itself around the wrist, assuming a bracelet configuration. The essential character of the slap-bracelet /ruler is derived from the bracelet function of the article. The applicable subheading for the slap-bracelet/ruler is 7117.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other. The rate of duty will be 11% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of gold jewelry from Thailand.
The tariff classification of gold-plated jewelry articlesfrom Thailand.
The tariff classification of unfinished imitation jewelry and a textile wreath from China. Dear Mr. Cioffi:
The tariff classification of unfinished imitation jewelry and clasps from Hong Kong or China.
The tariff classification of imitation jewelry from Taiwan. Dear Ms. Bonace:
The tariff classification of floral accessories from Germany
The tariff classification of base metal pendants and disc from China. Dear Ms. Gregory:
The tariff classification of a metal lapel pin from Taiwan. Dear Ms. Mince:
The tariff classification of a heart pendant/necklace from Taiwan. Dear Ms. Bonace:
The tariff classification of two bracelets, a necklace and a belt from Thailand.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →