CLA-2-63:OT:RR:NC:N3:351
Ms. Sarah Albertini-Bond
Dollar Tree Stores
500 Volvo Parkway
Chesapeake, VA 23462
RE: The tariff classification of a headband from China. Correction to Ruling Number N122640
Dear Ms. Albertini-Bond:
This replaces Ruling Number N122640, dated Sept. 24, 2010, which contained a mistake of fact. A re-examination of the merchandise leads us to conclude that it is made of textile cordage, not fabric. A complete corrected ruling follows.
In your letter dated August 31, 2010, you requested a tariff classification ruling. The sample will be returned to you.
You state that Style 81270/DT is a headband. The advertising card attached shows it worn as a headband holding the wearer’s hair in place and calls it a headwrap (or bandeaux in French). It does not suggest that the item can be worn as a necklace. Style 81270 is made of an elastic filament sheathed in braided fabric; this is considered a cord for tariff purposes. The cord is joined in the back with a metal ferrule. The headband features metal beads and a valentine-shaped charm in the center, and will be packaged three on a card.
The applicable subheading for the headband will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9% 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 the 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division