The tariff classification of headbands from China

N237730 February 22, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Sally Gifford Adidas Group 1895 JW Foster Boulevard Canton, MA 02021 RE: The tariff classification of headbands from China Dear Ms. Gifford: In your letter dated January 23, 2013, you requested a tariff classification ruling. You submitted two samples of headbands. The first headband, article number Z64857, is made up of two layers of knit textile fabric, 2-1/4” wide. The outer fabric is said to be 84% polyester and 16% elastane (spandex) with a hydrophilic finish on the outer surface to help sweat spread and evaporate more quickly. The inner mesh lining is said to be 100% polyester with ClimaLite® to move sweat away from the skin. At the back an elastic band allows the wearer to stretch the headband over the head. The headband has a Reebok CrossFit logo printed on the front. The second headband, article number Z60087, is also two layers, but both are the 84 polyester / 16% elastane knit fabric with the hydrophilic finish on the outer surface. Along the underside of the headband a plastic strip is melded around to prevent the headband from slipping down during wear. This headband has a width of 1-1/2” and the words “Reebok CrossFit” and the triangle logo printed on the front in raised letters. The applicable subheading for the headbands, article numbers Z64857 and Z60087, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest that the correct classification for these headbands is in subheading 6117.80.8500, HTSUS, which provides for, in part, knitted made up clothing accessories, other: headbands . . . .” However, it is obvious from the hydrophilic finish and the ClimaLite that the primary purpose of the headbands is not to hold back the hair or for any decorative purpose, but to absorb sweat. It is eminently clear that these articles are sweatbands used during sporting activities and will be sold in sporting good departments or stores and not sold as accessories to clothing. Since there is no specific tariff provision for sweatbands, classification falls under heading 6307, HTSUSA, which provides for other made up articles. 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/. The samples will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division