CLA-2-62 OT:RR:NC:N3:353
Mr. Jeff Victoria
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of headbands from India.
Dear Mr. Victoria:
In your letter dated January 3, 2012, you requested a tariff classification ruling for two items. The samples will be returned to you as requested.
The submitted sample, style HB-16758, is a headband constructed of 100% polyester woven fabric, adorned with plastic beads. The back of the headband has an elastic strap which secures it to the wearer’s head. The item measures approximately 1 ½ inches in width at its widest point.
The submitted sample, style HB-22125, is a semi-rigid plastic headband covered entirely with 100% polyester fabric. The headband is ornamented with plastic beads and imitation gemstones.
The applicable subheading for style HB-16758 will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212 Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for style HB-22125 will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like; hairpins, curling pins, hair-curlers, and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides, and the like: of hard rubber or plastic: Other: Other." The rate of duty will be Free.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division