The tariff classification of a headband from China.

N250377 February 24, 2014 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Jaclyn Groff LF Products Pte Ltd. DBA Palamon International 702 SE 5th Street, Suite 20 Bentonville, AR 72712 RE: The tariff classification of a headband from China. Dear Ms. Groff: In your letter dated January 27, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you Sample, item # 9J88, is a flower headband. Illustrative literature further describes the headband as “Vincha con flor amarilla” – meaning headband with yellow/gold flower. The headband consists of a semi-rigid plastic (PP) band completely wrapped in 100% polyester green ribbon, has a green sequin tape with pattern design adorning over the green ribbon, and affixed to the top of the wrapped band, offset from center, is the flower which is composed of green calyx (sepals) made of 100% nylon green tulle trimming, and yellow petals and a gold stamen made of 100% polyester. This flower is recognized as a sunflower. A company provided material breakdown table indicates that the weight of the plastic exceeds that of any single textile material or the aggregate of all of the textile materials combined, and that the cost of the plastic band as a single material exceeds that of any single textile material, while the aggregate cost of the textile materials combined significantly exceeds that of the plastic band. The subject headband is composed of different components (plastic and textile materials) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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 item referenced above. For purposes of making an essential character determination on the Flower 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 textile materials are highly ornamental to those wearing or viewing such an item, and by examining the costs of the textile materials taken in the aggregate one finds a significant total cost over that of the underlying band made of plastic. The color themed, floral textile construction overshadows the functionality of the unseen plastic band that holds the headband to one’s head, thereby giving the general appearance of a textile headband. Accordingly, we find that the essential character of the headband is imparted by the textile materials. The applicable subheading for the Flower Headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; .…: 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