The tariff classification of "Googly Bands" from China

N114376 August 3, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Troy Clark CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA 90802 RE: The tariff classification of “Googly Bands” from China Dear Mr. Clark: In your letter dated July 6, 2010, on behalf of Imperial Toy Corp., you requested a tariff classification ruling. A sample was provided with your letter. The Googly Bands are marketed as fun-shaped elastic bands for collecting, trading and wearing. The bands are heat set to form the outlines of decorative shapes, such as farm animals, sea creatures, zoo animals, dinosaurs, vehicles and musical instruments. The bands function as typical stretch bands, but return to their decorative shapes in their non-stretched condition. Shaped silicone bands are marketed as non-snag hair bands and wrist bands. They may also be used in place of rubber bands. You suggest classification in chapter 95 as a toy or in chapter 71 as jewelry. The bands are not principally designed for amusement. They are novelty or collectible bands and are excluded from classification from chapter 95 as a toy. The bands, though they can be worn on the person, have other varied uses, and they do not meet the definition of jewelry provided in legal notes 9 and 11 of chapter 71 of the Harmonized Tariff Schedule. These legal notes provide examples of jewelry such as rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs and religious or other medals and insignia. The subject merchandise is not listed by these exemplars. The applicable subheading for the Googly Bands will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division