CLA-2-96:OT:RR:NC:N4:433
Peggy O’Brien
Amscan, Inc.
25 Green Pond Road, Suite 1
Rockaway, NJ 07866
RE: The tariff classification of headbands from China.
Dear Ms. O’Brien:
In your letter dated May 28, 2014, you requested a tariff classification ruling. As requested, the samples submitted on returned ruling N252609 will be returned to you.
Item number 390236 is the Amscan, Jester Fashion Headband. The headband consists of an underlying semi-rigid plastic band, covered over in purple polyester fabric, onto which a jester’s golden polyester crown is attached. The five points of the crown are adorned with purple sequins and purple bells. Between the headband and crown is a circular band of feathers.
The company provided material breakdown table indicates that the weight of the underlying plastic band is greater than that of the weight of the polyester fabric, aggregated between the purple fabric and golden crown, while the cost of the aggregated purple fabric and golden crown is greater than that of the cost of the underlying plastic band.
Item number 391497 is the Amscan, Hibiscus Headband with Fabric Flowers. The headband consists of an underlying semi-rigid plastic band, covered over in green polyester fabric, onto which three flowers made of 100% polyester are attached. Affixed to the underside of the plastic band covered over in green polyester fabric is a white netting-like band of material made from 100% polyester. Two of the flowers are pink and orange with each having a pink pistil and one flower is yellow and orange with a pink pistil.
The company provided material breakdown table indicates that the weight of the underlying plastic band is greater than that of the weight of the polyester fabric, aggregated between the green and white fabric and flowers, while the cost of the aggregated green and white fabric and flowers is greater than that of the cost of the underlying plastic band.
Item number 393926 is the Amscan, Palm Tree Head Bopper Foam with Fabric Flowers. The headband consists of an underlying semi-rigid plastic band, covered over in pink felt, onto which two palm trees with golden flash powder made of felt are attached. Four flowers are affixed either to the plastic band covered over in pink felt or to the bases of the palm trees. Two flowers with their pistils are solid yellow and two flowers are pink with yellow pistils. There are two acrylic (plastic) imitation gemstones affixed to each palm trees. Springs inside each of the palm trees create the bopping effect of the headband.
The company provided material breakdown table indicates that the weight and cost of the two palm trees with golden flash powder made of felt is greater than that of each of the components, when taken separately.
Item number 399414.09 is the Amscan, Ponytail Headband. The headband consists of a yellow toothed semi-rigid plastic band, onto which two springs are attached with each spring containing a yellow ponytail and feathers affixed to it.
The company provided material breakdown table indicates that the weight of the plastic band is greater than that of each of the components, when taken separately, while the cost of the two ponytails is greater than that of the plastic band. Both the plastic band and feathers have appreciable costs in relation to the cost of the ponytails.
You believe that the “headbands and head bopper items are festive as their purpose is not to hold hair back as a traditional headband is intended but instead to relay a fun or party accent to the wearer.” As the headbands are individually packaged, can be worn at any time, and are not associated to a particular holiday or social event, we are of the opinion that the merchandise concerned is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS).
The headbands of the merchandise concerned are composed of different components (i.e., plastic and fabric) and are considered composite goods. The Explanatory Notes (ENs) to the HTSUS, at 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.
For purposes of making an essential character determination on the Jester Fashion Headband, a visual inspection of the item will be conducted and a review of the material breakdown table will be undertaken. By observation of the physical appearance of the headband, one finds that the Jester’s golden crown by means of bulk and volume provides the central focal point to the item, and that the golden fabric of the crown and purple fabric of the headband is highly ornamental to those wearing or viewing such an item. Although weighing more, the underlying plastic band cannot be seen. Further, the high cost of the fabrics, along with observations of the headband, is indicative that the essential character of this good is imparted by the fabrics, with emphasis placed on the golden crown.
For purposes of making an essential character determination on the Hibiscus Headband with Fabric Flowers, a visual inspection of the item will be conducted and a review of the material breakdown table will be undertaken. By observation of the physical appearance of the headband, one finds that the Hibiscus flowers by volume spread across the headband providing the central focal point to the item. Although weighing more than the other components, the underlying plastic band cannot be seen. Further, the high cost of the fabrics, along with observations of the headband, is indicative that the essential character of this good is imparted by the flowers made of fabric.
For purposes of making an essential character determination on the Palm Tree Head Bopper Foam with Fabric Flowers, a visual inspection of the item will be conducted and a review of the material breakdown table will be undertaken. By observation of the physical appearance of the headband, one finds that the two felt palm trees with gold flash powder by volume span across one’s visual field to those wearing or viewing such an item. The underlying plastic band cannot be seen. Further, the high cost of the felt, along with observations of the headband, is indicative that the essential character of this good is imparted by the felt palm trees.
For purposes of making an essential character determination on the Ponytail Headband, a visual inspection of the item will be conducted and a review of the material breakdown table will be undertaken. Even with recognizing that the cost of the ponytails is greater than that of the plastic band, it is the toothed plastic band that weighs more than the ponytails, is visible upon plain sight, and has the indispensable function of holding one’s hair in place. As such, the essential character of this good is imparted by the plastic band.
The applicable subheading for the Jester Fashion Headband, the Hibiscus Headband with Fabric Flowers, and the Palm Tree Head Bopper Foam with Fabric Flowers, will be 9615.19.6000, 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: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the Ponytail 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division