The tariff classification of headbands from China.

N070620 August 13, 2009 CLA-2-:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Troy D. Crago-Edwards Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of headbands from China. Dear Mr. Crago-Edwards: In your letter dated July 27, 2009, you requested a tariff classification ruling. As requested, the samples will be returned to you. Item umber A11F4311 is a woven polyester headband with two bows, identified as the July 4th Bow Headband. The white bow has a print of red and blue stars, while the blue bow has a print of red and white stars. The item consists of a semi-rigid plastic headband covered entirely of red woven polyester. Item number A11F4312 is a woven polyester headband, identified as the July 4th Stripe headband. The item consists of a semi-rigid plastic headband covered entirely of red, white and blue striped woven polyester. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. Inasmuch as the headband is a composite good [textile. plastic] its classification is governed by GRI 3(b), HTSUS, which reads as follows: 3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. It is our position that for item A11F4311, the woven textile material, completely covering the headband, with two bows, imparts the essential character of the headband. For item A11F4312, the woven textile material, completely covering the headband, with themed striped colors for the July 4th holiday, imparts the essential character of the headband. Despite the utilitarian nature of the plastic, the styling and coloring of the headbands to celebrate the July 4th holiday would be the characteristic most attractive to the consumer. The applicable subheading for the July 4th headbands, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the lie, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division