CLA-2-96:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of two light up headbands from China.
Dear Mr. Kenny:
In your letter dated February 25, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
A sample was provided for the CVS number 432231 headband in the “ghost” style and will be returned separately. An image of the CVS number 432255 headband was submitted in lieu of a sample.
The first headband is described in your request as “Halloween Light Up Bopper Headband,” CVS number 432231. The headband is made from a semi-rigid plastic and is completely covered with a black plastic coated polyester fabric. It features a plastic decorative fringe and two plastic ornaments suspended from steel springs attached to the top of the headband, with each having a slide switch that enables the user to activate a LED bulb inside. This headband comes in three styles, “ghost,” “jack-o’-lantern,” and “spooky eyes.”
The second headband is described in your request as “Light Up Candy Corn Headband,” CVS number 432255. The headband is made from a semi-rigid plastic and features seven large candy corn decorations along the top of the band. The candy corn ornaments have a LED inside that are activated using a slide switch.
In your request, you suggested that the correct classification for CVS number 432231 would be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. However, these items are not costumes and even with the presence of ghosts or jack-o’-lanterns bobbing at the end of springs attached to a headband, the wearer is not pretending to be a ghost or a jack-o’-lantern. "Scary eyes" are also not limited to use on Halloween only, as such, we disagree with the classification of 9505.90.6000, HTSUS. As these headbands hold the wearer’s hair and provides the means to secure the decoration to the wearer’s head, the essential character is imparted by the headband.
These headbands would be considered hair-slides of heading 9615, but as they consist of different components, they are deemed to be composite goods, and the essential character must be determined per General Rule of Interpretation 6 and 3(b). This office is of the opinion that the plastic ornamentation would provide the essential character to these headbands.
The applicable classification for the two headbands, CVS numbers 432231 and 432255, will be 9615.11.4000, 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