The tariff classification of a felt covered headband from China.

N231547 September 7, 2012 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Colleen O’Shea-Moran Imports, U.S. Customs & Compliance Darice 13000 Darice Parkway, Park 82 Stongsville, OH 44149 RE: The tariff classification of a felt covered headband from China. Dear Ms. O’Shea-Moran: In your letter dated August 13, 2012, on behalf of Lamrite West Inc., you requested a tariff classification ruling. A sample was received. You have submitted a sample of a felt covered plastic headband, item number FLT-1708. The headband is composed of semi-rigid plastic covered over in purple colored felt fabric. As the headband is composed of different materials (plastic and felt), the item is 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 underlying semi-rigid plastic serves the indispensable function of holding the item to one’s hair. The item is not ornamented, other than by the purple colored felt. Accordingly, the essential character of the headband is imparted by the plastic component that holds the accessory to the hair. The applicable subheading for the headband, will be 9615.11.4000, 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 like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: 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, Thomas J. Russo Director National Commodity Specialist Division