CLA-2-96:OT:RR:NC:N4:415
Ms. Vanessa Bracero
The Jewelry Group, Inc.
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of three metal headbands from China.
Dear Ms. Bracero:
In your letter dated February 27, 2020, you requested a tariff classification ruling. Images were provided in lieu of samples.
The first headband under consideration is listed in your submission as “HR FLOWER HEADBAND – GLD/PINK,” style number F8401. The headband is made of steel and features five steel flowers that are set with rose colored acrylic imitation gemstones atop the crown of the band along with smaller decorative settings also featuring rose colored acrylic imitation gemstones and/or clear glass imitation gemstones.
The second headband under consideration is listed in your submission as “HR LEAF HEADBAND – GLD/WHITE,” style number F8402. This headband is made of steel and features seven metal sprigs with five leaves and a single acrylic imitation pearl at the base of each sprig across the top of the band.
The third headband under consideration is listed in your submission as “HR PAVE BOW HEADBAND – GLD/CRYS,” style number F8403. This headband is made of steel and features a metal bow ornament set with clear glass imitation gemstones near the top of the band.
These headbands are all intended to hold the wearer’s hair and will be packaged on a blister card and sold separately. As the metal predominates by value and weight, provides the structure of the headband, and imbues them with their visual appeal, it would impart the essential character General Rule of Interpretation 6 and 3(b) noted.
The applicable classification for these three headbands, style numbers F8401, F8402, and F8403, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 percent ad valorem.
With regard to the applicable rate of duty, these three headbands are also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.95, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, set with imitation pearls or imitation gem stones and not of hard rubber or plastics (provided for in subheading 9615.19.60).” These headbands meet the prerequisites of this tariff provision. Accordingly, they are entitled to beneficial treatment under HTSUS subheading 9902.17.95. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division