CLA-2-96:OT:RR:NC:N4:433
Debbie Mayard
Import Manager
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of a headband from China.
Dear Ms. Mayard:
In your letter dated January 8, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. No composition breakdown in relation to the weight and cost of the materials used in the headband was provided.
Style number HB925BW is a Happy Birthday Headband. The headband consists in part of semi-rigid plastic, which is covered over by 100%, pink colored, satin fabric. On the top of the headband is affixed a piece of yellow decorative ribbon, over which, a small pillow stuffed with 100% polyester polyfill covered over in 100%, white, polyester satin is attached. The pillow imitates a birthday cupcake and has the words “Birthday Girl” stitched onto the white satin fabric. There is an embroidered candle resting on top of the imitation cupcake completing the symbolic 1St birthday headband.
As the headband is composed of different materials (plastic and textile material), the item is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In this case, the underlying semi-rigid plastic serves the indispensable function of holding the item to one’s hair. Although, the item is ornamented by the white satin fabric birthday cupcake with candle, there are no other relational essential character factors provided to indicate that the fabric cupcake should impart the essential character to the headband. As such, the essential character of the headband is imparted by the plastic component that holds the accessory to the hair.
The applicable subheading for the Happy Birthday 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,
Thomas J. Russo
Director
National Commodity Specialist Division