CLA-2-96:OT:RR:NC:N4:415
Jimmy Tsang
Moimui Creations Limited
Flat K, 18/F, King Palace Plaza, 55 King Yip Street, Kwun Tong, Kln
Hong Kong, 852
China
RE: The tariff classification and country of origin of a metal headband from China.
Dear Mr. Tsang:
In your letter dated August 8, 2025, you requested a tariff classification and country of origin ruling.
Images were provided in lieu of a sample.
The product under consideration is described in your request as a metal tiara headband. It is a horseshoe
shaped headband constructed of metal that features a metal “tiara” at the top of the band with a red bow in
the center and smaller teapot, teacup, cupcake, and cake slice decorations on either side of the bow. Affixed
to the tiara are acrylic plastic gemstones in various colors.
In your request, you indicated that this headband should be classified as a toy under heading 9503. We
disagree. While this article is intended for use by 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.
The applicable classification for this metal tiara headband 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.
Your submission indicates that all the components, including the artificial gemstones and tiara body, are
sourced from China and then shipped to Cambodia. In Cambodia, the gemstones are affixed to the tiara for
final assembly. The item is then finished with hang tag labels. The packaging materials, including the labels,
hangtags, and master carton are all sourced from Cambodia. The finished product is then shipped to the
United States.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc.
v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence.
See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In order to determine whether a substantial transformation occurs when components are assembled into
completed products, all factors such as the components used to create the product and manufacturing
processes that these components undergo are considered in order to determine whether a product with a new
name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing
operations that are minimal will generally not result in a substantial transformation.
This office is of the opinion that the Chinese origin tiara body holds the basic nature of the finished
headband, and the further processing performed in Cambodia would not result in a substantial transformation
as it would not become a new article, possessing a new name, character, or use. Therefore, the country of
origin for this metal tiara headband will be China.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 9615.19.6000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition
to subheading 9615.19.6000, HTSUS, listed above.
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.
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 CBP Regulations (19 CFR 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,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division