The tariff classification of a headband from China

N242065 June 3, 2013 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Maria E. Julia ANN, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a headband from China Dear Ms. Julia: In your letter dated May 13, 2013, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. The item under consideration is identified as the Style #319410 Women’s Chain and Ribbon Stretch Headband. It is a headband for holding the hair in place. The item consists of an aluminum chain portion, a polyester satin finish ribbon which is intertwined into the chain portion, and a polyester and spandex elastic band which allows the wearer to stretch the headband over the head. The headband is a composite article that consists of an aluminum chain, a polyester ribbon, and a polyester and spandex elastic band. The chain portion, the textile ribbon, and the polyester and spandex elastic band are the three components of the subject headband. 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 aluminum, 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 aluminum, polyester or elastic component imparts the essential character to the headband. In this case, the aluminum forms the majority of the surface area of the headband, and the weight of the aluminum is significantly greater than the weight of the fabric. Therefore, it is the opinion of this office that the aluminum 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 aluminum. The applicable subheading for the headband, Style #319410, will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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