The tariff classification of a headband from Taiwan and China.

N071078 August 12, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun?World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a headband from Taiwan and China. Dear Ms. Tsiavos: In your letter dated August 4, 2009, you requested a tariff classification ruling. You submitted a sample of a Light-Up Rabbit Ears Headband identified as item #3140. The article consists of rabbit ears made of pink faux fur with a silver polyester knit fabric backing that are permanently attached to a plastic semi-rigid horseshoe-shaped headband with a white textile covering. The rabbit ears measure approximately 7” in length x 3-1/2” in width x ½” in thickness and have wires inside of them. In between the ears is a rectangular-shaped plastic unit that houses batteries and electronics. Turning the unit’s switch to the “on position”, lights-up the wires inside the rabbit ears, and causes the ears to pulsate in white, pink, yellow and blue colors. The Light-Up Rabbit Ears Headband is not intended to hold the hair in place or beautify oneself. Instead, the headband is designed for the sole purpose of holding the rabbit ears decoration on the head, so that the article can be worn as a costume. The applicable subheading for the Light-Up Rabbit Ears Headband identified as item #3140 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "For Business" and then on "Textile, Wool, Fur"). 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division