The tariff classification of leather bracelets from India.

N250517 February 27, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Mike Wallner Vice President AV Thomas Leather 5210 Village Parkway Rogers, AR 72758 RE: The tariff classification of leather bracelets from India. Dear Mr. Wallner: In your letter dated February 19, 2014, you requested a tariff classification ruling. Illustrative literature was provided. Style number BR-013-01 is a leather, brown-color, cow vintage 1280 bracelet with a buckle clasp closure. This bracelet is worn around the wrist for personal adornment. Style number BR-013-02 is a leather, multi-color, mossy oak bracelet with a buckle clasp closure. This bracelet is worn around the wrist for personal adornment. Style number BR-013-04 is a leather, tan-color, cow Laredo bracelet with a snap clasp button closure. This bracelet is worn around the wrist for personal adornment. Style number BR-013-06 is a leather, brown-color, cow laser smooth bracelet with a snap clasp button closure. This bracelet is worn around the wrist for personal adornment. Legal Note 11 in conjunction with Legal Note 9 (a) 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. Although you state that the use of these bracelets are for accessorizing one’s self, they fall within the meaning of imitation jewelry as provided by the Legal Notes to Chapter 71, HTSUS. Further Legal Note 2 (g) to Chapter 42 (Articles of Leather; ….), HTSUS, excludes cuff-links, bracelets or other imitation jewelry (heading 7117). The applicable subheading for the four leather bracelets will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% 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 Neil H. Levy at (646) 733-3036. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division