The tariff classification of a headband from Vietnam.

N035933 September 2, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.8500 Ms. Penelope N. Post Pomchies LLC 740 East Highland Ave., Suite 100 Phoenix, Arizona 85014 RE: The tariff classification of a headband from Vietnam. Dear Ms. Post: In your letter dated August 13, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample identified as a Pomchie Band-It Spirit headband is made of knit man-made fiber fabric. The item measures approximately two and one fourth inches in width. The applicable subheading for the headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6% 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division