CLA-2-61:OT:RR:NC:N3 348
Kathy Trotta
Conair LLC
1 Cummings Point Road Stamford, CT 06902
RE: The tariff classification of headbands from China
Dear Ms. Trotta:
In your letter dated November 14, 2024, you requested a tariff classification ruling. The sample is being retained by our office.
Style 51910403G048, identified as “Scunci No-Slip Grip”, is constructed of a core of synthetic rubber band sheathed of 100% nylon knit fabric. The rubber band is approximately 7mm wide. The circular headband measures approximately 3/8 inches in width and approximately 20 inches in length. The headband features a silicone strip on the underside to help secure it to the head.
No single heading covers the instant merchandise in its entirety. As the instant merchandise consists of rubber and nylon fabric, it is a composite good. The article of rubber strip is prima facie classifiable in heading 4015, as a clothing accessory (headband) of rubber. The nylon fabric is prima facie classifiable as a clothing accessory (headband) of woven fabric under heading 6117, HTSUS.
As a result, Style 51910403G048 is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3(b), which provides that goods made up of different components are classified as if they consisted of the material or component which gives them their essential character, however, neither component imparts the essential character to this composite good. The headband shall be classified in accordance with (GRI) 3(c). When goods cannot be classified by reference 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the headbands will be classified under heading 6117, HTSUS
The applicable subheading for Style 51910403G048 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
https://www.cbp.gov/trade/remedies/301-certain-products-china
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division