The tariff classification of light up headbands from China.

N178997 August 26, 2011 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Irene Tsiavos Easter Unlimited, Inc. Fun-World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of light up headbands from China. Dear Ms Tsiavos: In your letter dated August 5, 2011, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you. Sample 4419 was submitted for review. Item 4419 is a light up patriotic headband. The headband is constructed of black plastic, and affixed to the top of the headband are red, white and blue mesh tubes and ribbons. Within these tubes are flashing LED lights that activate by means of a battery operated switch. This item is marketed as the NoodleHeadz. Item 97041 is a light up Halloween headband. The headband is constructed of plastic, and affixed to the top of the headband are mesh tubes and ribbons. It is adorned in orange and black colors. Within these tubes are flashing LED lights that activate by means of a battery operated switch. No sample was received. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). As the light-up headbands are composed of different materials (plastic, mesh, LEDs and battery), the items are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that 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 components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the plastic headband serves the indispensable function of holding the item to one’s hair, without which, the flashing lights contained within the mesh tubing would not be a hair accessory. The essential character of the good is provided by the plastic headband that holds the accessory to the hair, while allowing the adorning flashing lights to be seen in the club, as well as in other places. As such, the light-up headbands fall within the tariff classification provision of combs, hair-slides and the like of heading 9615, HTSUS. The applicable subheading for the light up head bands, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like….. Combs, hair-slides and the like: Of hard rubber or plastic: Other: Not set with imitation pearls or imitation 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division