CLA-2-96:OT:RR:NC:N4:433

Mathew Samuel
Customs Compliance Specialist
Michaels Procurement Stores
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a headband from China.

Dear Mr. Samuel:

In your letter dated July 24, 2013, you requested a tariff classification ruling. Photos were received.

Item ES003 is described as the “glow bunny headband.” The item consists of a plastic headband with slots on its outer-crown, onto which, glow-in-the-dark light sticks will be placed forming bunny ears. The item will be marked not for children under 3-years. Similar type headbands as viewed on various internet websites place glow stick bunny ears in the category of novelty items used at parties, nightclubs, and other special events.

The applicable subheading for the glow bunny headband will be 9615.11.4000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% 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,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division