CLA-2-96:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a headband from China.
Dear Mr. Kenny:
In your letter dated October 10, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
A sample was provided and will be returned separately.
The product under consideration is described in your submission as a Peeps® headband, CVS item 276911. This headband consists of a semi-rigid plastic core that is entirely wrapped with a polyester plush fabric. Sewn atop the headband is two Peeps® bunny figures, constructed from the same plush fabric, which provides the general appearance of bunny ears. Three embroidered dots make up the eyes and nose of each bunny. The provided sample was pink in color.
The applicable classification for the Peeps® headband, CVS item 276911, will be 9615.19.6000, 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]ther: [o]ther.” The column one, general rate of duty is 11 percent ad valorem.
With regard to the applicable rate of duty, this headband is also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.96, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” This headband meets the prerequisites of this tariff provision. Accordingly, this headband is entitled to beneficial treatment under HTSUS subheading 9902.17.96. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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