CLA-2-:OT:RR:NC:N3:348
Anthony Melendez
The Wet Seal
26972 Burbank
Foothill Ranch, CA 92610
RE: The tariff classification of hair accessories from China.
Dear Mr. Melendez:
In your letter dated August 7, 2014, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style 48417297 is described as “3 ON CHFN THRU CH”, which are three headbands that will be packaged and sold together. Two of the headbands are composed of man-made fabric that is neither woven nor knit. The two headbands are braided and encircle most of the head except for an elastic band at the back. The third headband consists of either an iron or steel chain portion, a textile ribbon which is intertwined into the chain portion, and a polyester and spandex elastic band which allows the wearer to stretch the headband over the head.
The third headband is a composite article that consists of an iron or steel chain, a textile woven ribbon, and a polyester and spandex elastic band. The chain portion, the textile ribbon, and the polyester and spandex elastic band are the three components of the subject headband. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the metal, polyester and elastic components of the subject headband in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the headband is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the metal, polyester or elastic component imparts the essential character to the headband. In this case, the metal forms the majority of the surface area of the headband, and the weight of the metal is significantly greater than the weight of the fabric. Therefore, it is the opinion of this office that the metal component imparts the essential character to the headband. In accordance with GRI 3(b), the headband under consideration will be classified as an other article of iron and or steel.
The applicable subheading for the two non-knit non-woven headbands will be 6217.10.8500, (HTSUS), which provides for Other made up clothing accessories: parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the third headband will be 7326.90.8588, (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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/.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division