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The tariff classification of a child's slap-bracelet/rulerfrom Taiwan.
Issued January 14, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 859149 (January 14, 2000)
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
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