The tariff classification of novelty items from China, Taiwan and India.

N241861 June 3, 2013 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.8500; 6505.00.6090; 6505.00.8090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of novelty items from China, Taiwan and India. Dear Ms. Tsiavos: In your letter dated May 9, 2013, you requested a tariff classification ruling. The submitted sample, item number 90290BB, identified as the “1st Crazy Quackers,” consists of a headband, which you refer to as a bandana, and a beard. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the headband, which is printed with a stars and stripes pattern. The headband is constructed of 100% polyester woven fabric and is meant to be folded over and tied around the forehead to hold back the wearer’s hair. Accompanying the bandana is a synthetic beard with two elastic straps for securing it to the wearer’s face. The submitted sample, item number 90290BG, identified as the “2nd Crazy Quackers,” consists of a headband, which you refer to as a bandana, and a beard. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the camouflage print headband, which is constructed of 100% polyester woven fabric and is meant to be folded over and tied around the forehead to hold back the wearer’s hair. Accompanying the bandana is a synthetic beard with two elastic straps for securing it to the wearer’s face. The submitted sample, item number 90290CB, identified as the “3rd Crazy Quackers,” consists of a hat and beard. Although you state that the hat is constructed of felt, upon examination, it was determined that the fabric is actually knitted fleece. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the watch cap style hat, which is constructed of 100% polyester knitted fabric. The hat is gathered at the crown and has a 1 ½ inch hem. Accompanying the bandana is a synthetic beard with two elastic straps for securing it to the wearer’s face. The submitted sample, item number 90290HG, identified as the “4th Crazy Quackers,” consists of a cap, beard and eyeglasses. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the baseball-style cap, which is constructed of 100% polyester woven fabric. The camouflage print cap has five panels, a fabric covered button at the top, and an adjustable plastic strap in the back. Accompanying the cap is a synthetic beard with two elastic straps for securing it to the wearer’s face, and a pair of black wire frame eyeglasses with clear lenses. The applicable subheading for item numbers 90290BB and 90290BG will be 6217.10.8500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212 Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for item number 90290CB will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for item number 90290HG will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division