The tariff classification of headbands from China

N240961 May 7, 2013 CLA-2-79:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Mr. Jeffrey Victoria Ann Taylor Inc. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of headbands from China Dear Mr. Victoria: In your letter dated April 11, 2013, you requested a tariff classification ruling on headbands. The submitted sample will be returned as you requested. The article under consideration is identified as the Style 90000 headband, which is an unstructured headband for holding hair in place. The item consists of a double strand of zinc beads with glass stones in the center of the beads at the front of the headband, a double strand of zinc beads on each side, and a double strand of polyester fabric surrounding thin elastic at the back of the headband. The headband in question is a composite article that consists of zinc beads, glass stones, polyester fabric and elastic.  The zinc component, the glass component, the polyester and elastic components are classified in different headings.  Classification of merchandise under the , Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedules covers the zinc, glass, polyester and elastic components of the subject headband in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the headband is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.  EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods.  It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.”  We must determine whether the zinc, glass, polyester or elastic component imparts the essential character to the headband.  In this case, the zinc predominates by both value and weight. Based on the information provided, the value of the zinc is three times the value of the glass and almost four times the value of the fabric. In this instance, zinc forms the majority of the surface area of the headband, and the weight of the zinc is significantly greater than the weight of the glass and the fabric. Therefore, it is the opinion of this office that the zinc component imparts the essential character to the headband.  In accordance with GRI 3(b), the headband under consideration will be classified as an other article of zinc. The applicable subheading for the headband, Style 9000, will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, other.  The rate of duty will be 3 percent 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division