CLA-2-65:OT:RR:NC:3:353
Ms. Gail McJorrow
Wondercap Ltd.
410 Muritai Road
Eastbourne
Wellington, 5013
New Zealand
RE: The tariff classification of a “Wondercap” from Australia.
Dear Ms. McJorrow:
In your letter received in this office on January 22, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample, a “Wondercap,” consists of a “Wondercap” and jar of hair conditioner packaged in a clear plastic carrier. The “Wondercap” is a brimless cap constructed of woven cotton terry toweling fabric with an elasticized band to hold the item snuggly on the head, and a pouch of woven fabric that is filled with lupin seeds. The plastic container filled with hair conditioner called “Angel” consists of a mixture of purified water, cetearyl alcohol, cetrimonium chloride, stearalkonium chloride, clear henna powder, and fragrance DMDH Hydantoin.
The lupin seed pouch is removed from the “Wondercap” and placed in a microwave where it is warmed in a microwave. The pouch is placed back in the “Wondercap.” The hair conditioner is combed through the hair and the “Wondercap” is placed over the head and worn for 3-5 minutes.
The “Wondercap,” consists of terry fabric and a lupin seed pouch.; the essential character of the “Wondercap” is imparted by the terry fabric, which conforms to the shape of the head. The “Wondercap” and hair conditioner are a retail set; the essential character is imparted by the “Wondercap.”
The applicable subheading for the “Wondercap” set will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: other: other: of cotton flax or both: not knitted… headwear of cotton, other." The rate of duty will be 7.5 percent 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/.
Seeds may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact them at:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: (877) 770-5990
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at:
U.S. Food and Drug Administration
Office of Cosmetics and Colors
5100 Paint Branch Parkway
College Park, MD 20740-3835
Telephone number: (301) 436-1130.
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