CLA-2-42:RR:NC:3:353 J87613

Ms. Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Rd.
Hoffman Estates, IL. 60195

RE: The tariff classification of a headband from China.

Dear Ms. Balice:

In your letter dated July 18, 2003 you requested a tariff classification ruling.

The submitted sample, style 50349 is a headband consists of three layers. The outer two layers are of PU leather and the middle layer is bonded leather. The essential character of the headband is leather. The headband is ½” in width with rick rack design and leather covered elastic at the back.

The applicable subheading for the leather headband, style 50349 will be 4203.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Other clothing accessories: Other.” The rate of duty will be Free.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division