The tariff classification of a rigid headband from Taiwan

NY 893450 January 21, 1994 CLA-2-96:S:N:N5:353 893450 CATEGORY: Classification TARIFF NO.: 9615.19.6010 Ms. Judy A Meszaros Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a rigid headband from Taiwan Dear Ms. Meszaros: In your letter dated December 21, 1993 you requested a tariff classification ruling. Two samples of headbands, style #1028, were submitted and will be returned as per your request. The headbands are constructed of rigid plastic in a horseshoe shape which are completely covered with embroidered fabric stated to be made from 100% nylon. They will be manufactured in Taiwan. The applicable subheading for these headbands will be 9615.19.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like;hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8510, and parts thereof: other: other. The rate of duty will be 11 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport