The tariff classification of a headband from China.

N247322 November 22, 2013 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a headband from China. Dear Ms. Benedetto: In your letter dated October 24, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # AC14-0063 is identified as the Fascinator Bow Headband. The headband consists of a semi-rigid Polypropylene (PP) plastic horseshoe-shaped band covered over in black polyester fabric, onto which, three large bows made of red polyester mesh fabric are attached together. The bows are affixed to the band by a plastic tube which is completely covered over in a strip of black polyester fabric. Adorning the top bow is a sizable flower made of red polyester fabric, interspersed with red feathers and dangling red beads. Observation of the material breakdown table indicates that in the aggregate the polyester fabrics covering the outside of the headband weigh and cost more than the plastic components forming the underlying structure of the headband. When viewing the costs as a single line item, the polyester mesh fabric costs more than any other single line item. None of the plastic components are visible to the eye, while all of the fabric components can be seen. You indicate that the headband will be shipped in Halloween packaging and only sold in the Halloween costume area. As the costume accessory is individually packaged and can be worn at any time, not just Halloween, we are of the opinion that the item is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). The subject headband is composed of different components (plastic, polyester fabric, feathers and beads) and is considered a composite good. The Explanatory Notes (ENs) to the 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. We recognize that Treasury Decision, TD 96-24 dated March 15, 1996, stated that the essential character of a plastic or metal barrette or clasp, decorated or covered over with textile material, was imparted by the base, which functions to hold the hair in place. This steadfast position appears to have been unsettled in the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006. The Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above. For purposes of making an essential character determination on the Fascinator Bow Headband, a visual inspection of the item will be conducted and a review of the material breakdown table will be undertaken. By observation of the physical appearance of the headband, one finds that the red polyester mesh fabric bows are highly ornamental to those wearing or viewing such an item, and by examining the costs of the fabrics taken in the aggregate one finds significant costs associated to those fabrics over that of the underlying headband and plastic tube. The large red bows draw attention to the completed headband, and moreover, provide a fashion statement upon one’s person. Accordingly, the essential character of the headband is imparted by the fabric bows. The applicable subheading for the Fascinator Bow Headband will be 9615.19.6000, 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: Other: Other.” The rate of duty will be 11% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division