CLA-2-96:OT:RR:NC:N4:433
Kim Young Licensed Customs Broker
BDP International, Inc. 2929 Walker Road, NW 2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of headbands from China.
Dear Ms. Young:
In your letter dated August 4, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling. As requested, the samples will be returned to you.
The merchandise covered by your submission consists of two red plastic, toothed, horseshoe headbands, identified by item # 2836201. Each headband has two hearts positioned on springs extending from the top of the article. One of the headbands has textile hearts with studs and feathers, while the other headband has hearts covered in glitter and feathers. Each headband is packaged with a hangtag with the inscription “Valentine’s Expression/Expression Du Valentine.”
The headbands are composite goods, and thus they will be classified as if they consisted of the material or component which gives them their essential character, in accordance with General Rule of Interpretation 3(b) to the Harmonized Tariff Schedule of the United States (HTSUS). The factor which determines essential character will vary between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
In the case of the articles covered by your submission, the plastic gives each of the headbands their form and structure, onto which, each of the pair of attached hearts are merely decorative. Accordingly, the essential character for the Valentine’s Expression headbands is imparted by the plastic toothed bands.
The applicable subheading for the Valentine’s Expression headbands, if valued not over $4.50 per gross, will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like….: Combs, hair slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents per gross + 2% ad valorem.
The applicable subheading for the Valentine’s Expression headbands, if valued over $4.50 per gross, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like…..: Combs, hair slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8 cents per gross plus 4.6% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division