The tariff classification of headbands from China.

N032216 July 10, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Ms. Miriam Espinoza Intradeco Apparel 9500 N.W. 108th Ave. Miami, FL 33178 RE: The tariff classification of headbands from China. Dear Ms. Espinoza: In your letter dated June 27, 2008, you requested a tariff classification ruling. You have submitted a sample of Item 529992, a Boxed Gift Set containing two 100% woven polyester fabric covered plastic headbands with three polyvinyl imitation croc stamped interchangeable covers. The three covers are designed to fit onto the headband to color coordinate with the outfit of the day. The applicable subheading for the headband gift set will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or gemstones”. The rate of duty will be 5.3% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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