CLA-2-62:OT:RR:NC:TA:353

Ms. Silvia Balev
Marc Jacobs Inc.
72 Spring Street, 9th Floor
New York, New York 10012

RE: The tariff classification of a headband from China.

Dear Ms. Balev:

In your letter dated November 13, 2009, you requested a tariff classification ruling. The sample will be returned to you.

Style M501640 Runway Bow hair band is made of woven 70 percent silk/ 30 percent polyester fabric. The hair is approximately six inches wide with and elastic inset and a large bow.

The applicable subheading for the Runway Bow hair band, Style M501640 will be 6217.10.1010, HTS, which provides for “Other made up clothing accessories, containing 70 percent or more by weight of silk or silk waste, Headbands, ponytail holders and similar articles.” The duty rate will be 2.3 percent ad valorem.

Due to the fact that the Runway Bow hair band, Style M501640 is to be constructed of a70 percent silk/30 percent polyester blend of fibers, even a slight change in the fiber content may result in a change of classification. The Runway Bow hair band may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 70 percent silk/30 percent polyester blend it may be reclassified by Customs at that time.

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 Kenneth Reidlinger at (646) 733-3053.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division