NY 0859149 - The tariff classification of a child's slap-bracelet/ruler from Taiwan. - United States International Trade Commision Rulings

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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

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