CLA-2-39:OT:RR:NC:N3:348
Ms. Novasia Shipp
Augusta Sportswear, Inc.
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a headband from China
Dear Ms. Shipp:
In your letter dated March 6, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Style 6703 is a headband. The headband which measures approximately 1? inches in width, is comprised of 100% cellular polyurethane plastic with a woven textile backing. The headband is lined. This plastic fabric encircles most of the head except for an elastic strap at the back. The headband will be imported in one size only.
Chapter 59 Note 2(a)(5) states that "Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)." The textile fabric backing, for the headband, is used merely for reinforcing the cellular plastic. Therefore, the headband is considered made of plastic material of Chapter 39. The applicable subheading for Style 6703 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): Other: Other, Other. The rate of duty will be 5% 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division