The tariff classification of costume headbands from China.

NY L85406 June 10, 2005 CLA-2-96:RR:NC:SP:233 L85406 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9615.11.5000; 9615.11.4000; 9615.19.6000 Ms. Lisa York Target Customs Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of costume headbands from China. Dear Ms. York: In your letter dated May 27, 2005, on behalf of Target Stores, you requested a tariff classification ruling. The submitted samples are costume headbands as follows: Item 13170 is a rigid plastic headband with a “halo” attached. The halo is a wire circle with small feathers attached. It is attached to the headband by a wire so when worn, it is extended over the head making the person wearing it appear to be an angel. Item 6541360 is a rigid plastic headband with a tiara attached. The tiara is made of plastic with imitation gemstones, feathers and silver plastic strands attached. Item G-1674-00 is a plastic tiara with a plastic silver coating that gives it a shiny appearance. Molded into each end of the tiara is a hair comb for holding the tiara on top of the head. Item G-1672-00 is a plastic rigid headband covered with a man-made velvet fabric. Attached to it is a half circle of fabric that is made of the same material. It is trimmed with gold trimming and an imitation gemstone. Although this item looks like a visor, it is intended that the half circle of fabric is worn on top of the head, giving the appearance that the wearer is wearing a hat. Item G-1673-00 is a crown made of a man-made velvet fabric. In the back is a 2.25 inch piece of elastic so that the crown can fit different sized heads. The front and sides are trimmed with gold trimming. On the front of the crown is an imitation gemstone. Your samples are being returned as requested. The applicable subheading for the halo, Item 13170, and the crown, Item G-1673-00, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for the headband with tiara, Item 6541360, will be 9615.11.5000, HTS, which provides for “Combs, hair-slides and the like… Of hard rubber or plastics: Other: Other.” The rate of duty will be Free. The applicable subheading for the plastic tiara, Item G-1674-00, will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like… Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem. The applicable subheading for the headband covered with velvet fabric, Item G-1672-00, will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like… Other: Other: Other.” The rate of duty will be 11% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division