CLA-2-61:OT:RR:NC:N3:348
Mr. Yan Cheng
Taylor Home & Fashions Limited
7/F., PO Shau Center
115 How Ming Street
Hong Kong, China
RE: The tariff classification of hair accessories from China
Dear Mr. Cheng:
In your letter dated September 24, 2020, you requested a tariff classification ruling. The samples will be retained by our office.
The submitted samples, Style TG20001 and TG20002, are hair scrunchies. The items are constructed from 88% polyester and 12% polyamide knit fabric. The circular hair accessories measure 5.5 inches in width and contain a narrow elastic fabric covered by a knitted fabric
The applicable subheading for Style TG20001 and TG20002 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories…knitted or crocheted…Other: Headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6117.80.8500, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6117.80.8500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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