CLA-2-96:OT:RR:NC:N4:433
Kathy Trotta
Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of headbands from China.
Dear Ms. Trotta:
In your letter dated October 26, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 57324H is Conair’s one pack rhinestone tear-drop headband, attached on a blister card. The item consists of a gold color, base metal headband, with ten acrylic (plastic) faceted rhinestones set within metal castings. The faceted rhinestones appear large in size and have the appearance of imitation diamonds. The metal headband can be seen with the eye. Cost breakdown indicates that the composition of the base metal components by percentage is greater than that of the acrylic rhinestones and that the cost of the base metal components is greater than that of the acrylic rhinestones.
Item 57325H is Conair’s sequence glitter headband, attached on a blister card. The item consists of sequence leather on an underlying semi-rigid plastic headband. The underlying semi-rigid plastic headband cannot be seen with the eye. Cost breakdown indicates that the underlying plastic headband cost as much as any other single component.
Item 57332H is Conair’s rhinestone chain metal headband attached on a blister card. The item consists of a silver color, base metal headband; half adorned over in 7 groupings of 5 acrylic (plastic) rhinestones set within metal castings; interspersed over and under the rhinestones are round and oblong beads; and dangling off the headband are two chains, one of round and oblong beads, and the other of acrylic rhinestones set in metal castings. The faceted rhinestones are small in size and have the appearance of imitation diamonds. The metal headband can be seen with the eye. Cost breakdown indicates that the composition of the base metal components by percentage is greater than that of the acrylic rhinestones and that the cost of the base metal components is greater than that of the acrylic rhinestones.
The subject headbands are composed of different components and are considered composite goods. The Explanatory Notes 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.
We recognize that Treasury Decision, TD 96-24 dated March 15, 1996, stated that the essential character of a plastic or metal barrette or clasp, decorated or covered over with textile material, was imparted by the base, which functions to hold the hair in place. This steadfast position appears to have been unsettled in the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006. The Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
Consistent with Headquarters Ruling, HQ 963482 dated December 28, 2001, we will examine whether the subject merchandise is highly ornamental, in which case, the essential character analysis will turn on the exterior, rather than solely the base. In cases were the subject merchandise is not ornamental, we will focus on both the base and exterior, in our essential character analysis. Consequently, for purposes of making essential character determinations on the subject merchandise, a visual inspection of each item will be undertaken, as well as, a review of the specifications for each of those items.
For item 57324H, rhinestone tear-drop headband, the base metal components (headband and castings) by volume and cost exceed that of the plastic rhinestones; more importantly, the item has the appearance of a metal headband embellished with ten, imitation faceted diamonds. Accordingly, the essential character of the headband is imparted by the base metal.
For item 57325H, sequence glitter headband, no one component by volume or cost stands out, and although adorned in glitter is not regarded as highly ornamental. As such, one looks to the underlying base, the semi-rigid plastic, which allows for the holding of the hair in place, over that of a stylish hair accessory. Accordingly, the essential character of the headband is imparted by the underlying, semi-rigid plastic.
For item 57332H, rhinestone chain metal headband, we cannot dismiss the highly ornamental acrylic rhinestones merely for the fact that the base metal components (band, castings and beads) by volume and cost exceed that of the plastic rhinestones. More importantly, the item has the visual appearance at a reasonable distance of being a metal headband, and even when examined up close, the item has the visual appearance of a metal headband intermingled with imitation diamonds. Accordingly, the essential character of the headband is imparted by the base metal.
The applicable subheading for the rhinestone tear-drop headband (57324H) and rhinestone chain metal headband (57332H), 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 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the sequence glitter headband (57325H), will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, 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 peals 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