The tariff classification of a "Wristlet"from Taiwan and China.
Issued February 18, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7616.99.5090
Headings: 7616
Product description
The first sample has the following components: Aluminum Frame 80% by weight with 80% by cost and an Elastic Band 20% by weight and 20% by cost. The second sample has the following components: Aluminum Frame 70% by weight and 75% by cost and an Velcro Band 30% by weight and 25% by cost. Under the General Rules of Interpretation classification of goods in the tariff schedule shall be governed by the following principls: Rule 3 states “ When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows”. 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. For the “Wristlets” the aluminum frame appears last in the tariff.
CBP rationale
The applicable subheading for the “Wristlets” will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other.
Full text
NY D88133 February 18, 1999 CLA-2-76:RR:NC:115 D88133 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. James J.Vaccaro Advance Shipping Co. 30 Vesey Street New York, N.Y. 10007-2984 RE: The tariff classification of a “Wristlet”from Taiwan and China. Dear Mr. Vaccaro: In your letter dated Februaty 10, 1999 you requested a tariff classification ruling on behalf of your client the National Ribbon Corp. The two samples submitted are used to hold corsages, they are made of an aluminum frame and elastic band or velcro band. The first sample has the following components: Aluminum Frame 80% by weight with 80% by cost and an Elastic Band 20% by weight and 20% by cost. The second sample has the following components: Aluminum Frame 70% by weight and 75% by cost and an Velcro Band 30% by weight and 25% by cost. Under the General Rules of Interpretation classification of goods in the tariff schedule shall be governed by the following principls: Rule 3 states “ When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows”. 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. For the “Wristlets” the aluminum frame appears last in the tariff. The applicable subheading for the “Wristlets” will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other. The rate of duty will be 2.5% ad valorem. 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 Melvyn Birnbaum at 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of the Steady Peg™ from China
The tariff classification of aluminum channels from China
The tariff classification of two different cigarette and tobacco cases from China.
The tariff classification of roof clips from China
The tariff classification of a Bratz selfie stick from China
The tariff classification of an aluminum corner housing from China
The tariff classification of the Pholder 2.0 from China
The tariff classification of a telescoping pole with a wrist cord cam leash from China
The tariff classification of jet ski parts from Taiwan
The tariff classification of an aluminum folding camera track from the United Kingdom
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 →