CLA-2-96:OT:RR:NC:N4:415
Mr. David Prata
CVS Pharmacy, Inc.
1 CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a plastic headband from China.
Dear Mr. Prata:
In your letter dated May 29, 2019, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The item under consideration is described as the “Merry Brite® Light Up Bulb Headband,” item number 338133. This product consists of a green semi-rigid plastic horseshoe headband that has seven plastic multi-colored bulbs resembling Christmas tree lights across the top of the band. The lights in the sample are green, red, yellow, and blue. The underside of the headband features teeth to aid in holding this to the wearer’s hair. The lights are powered by three included batteries.
In your request, you indicated that the supplier is proposing that this headband be classified either as a toy under heading 9503 or as a festive article of heading 9505. We disagree. While this item may have some appeal to children, it does not meet the terms of the heading for classification as a toy of 9503, specifically, it is not principally designed for amusement and there is no play value associated with this item. Additionally, although the supplier suggests classification as a Christmas article under tariff heading 9505, use of light-up headbands at times other than Christmas would not be considered aberrant. This product is more appropriately classified under heading 9615 as a hair-slide or the like.
The applicable classification for the “Merry Brite® Light Up Bulb Headband,” item number 338133, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division