The tariff classification of a headband accessory from China

N190695 November 22, 2011 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6701.00.3000 Rachael Harris WM Wrights Co. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of a headband accessory from China Dear Ms. Harris: In your letter dated October 25, 2011, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample is a headband accessory. It is composed of ostrich and turkey feathers and a plastic decorative rhinestone medallion. The back of the accessory has a felt attachment point with two slits for sliding the accessory onto a headband. GRI 3(b), in pertinent part, provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. In this case, the feathers impart the essential character. The applicable subheading for the headband accessory will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 percent. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division