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NY L84639

May 6, 2005

CLA-2-71:RR:NC:SP:233 L84639


TARIFF NO.: 7117.90.5500; 7117.90.7500

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a wristband from China.

Dear Mr. Williams:

In your letter dated April 22, 2205, you requested a tariff classification ruling.

The item to be imported is Style no. 20326, a wristband made of 100% silicone rubber. The wristband will come in four colors and is designed to be worn by ages 3 and up. It is cut so that it can slip over the wrist without closures or fittings. You have submitted a sample of a pink wristband which will be returned as requested.

Note 4 to Chapter 40 of the Harmonized Tariff Schedule describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not cross-linkable with sulfur, and thus is not considered to be rubber for tariff classification purposes. The wristband is considered to be of plastics for tariff purposes.

The applicable subheading for the wristband, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other." The rate of duty will be 7.2% ad valorem.

     The applicable subheading for the wrist band, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be Free.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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