150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of headbands from China.
Dear Ms. Trotta:
In your letter dated August 23, 2007 you requested a tariff classification ruling.
Four samples have been submitted for classification. Each is a headband measuring 14 inches long. Style number 48507 is a semi-rigid plastic headband measuring 1 ¾ inches wide and featuring an intricate design. Style number 48501 is a semi-rigid plastic headband measuring 1 ½ inches wide and covered with textile in a braided fashion. Style number 48502 is a headband composed of a metal rod that has been twirled around a textile ribbon and decorated with artificial gemstones. Style number 48503 is a tiara-like metal headband measuring ½ inch wide and decorated with artificial gemstones. The samples will be returned to you as requested.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
In regards to style number 48501 composed of both textile and plastic, the essential character is determined to be the textile covering of the headband, rather than the plastic base.
The applicable subheading for style number 48507 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 8615, 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.
The applicable subheading for headband style numbers 48501, 48502 and 48503 will be 9615.19.6000, 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 8615, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% 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 Lawrence Mushinske at 646-733-3036.
Robert B. Swierupski