The tariff classification of a glass and metal headpiece from China.

N256580 November 14, 2014 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Mr. Mathew Samuel Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a glass and metal headpiece from China. Dear Mr. Samuel: In your letter dated August 15, 2014, you requested a tariff classification ruling. The merchandise under consideration is described as the Glass Gem Metal Head Piece, item number 10389201. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Glass Gem Metal Head Piece measures approximately 38.5 inches long by 3/8 of an inch wide overall at its widest points. The center section of this item measures approximately 15 ¾ inches long and consists of three rows of 126 faceted transparent stones individually set in silver-colored metal holders. Attached to either end of the center section is fabric ribbon measuring approximately 11 ½ inches each, and which you state is made of polyester. You indicate that the Glass Gem Metal Head Piece is designed to be tied on top of the head or around the forehead. Laboratory analysis has determined that the transparent stone component is made of lead glass, and the metal component is made of a copper-zinc base metal. In your ruling request you suggest classification of the Glass Gem Metal Head Piece in 7117, Harmonized Tariff Schedule of the United States (HTSUS) as imitation jewelry; in 9615, HTSUS, as combs, hairslides, and the like; or in 6217, HTSUS, as made up clothing accessories. However, the Glass Gem Metal Head Piece does not fall within the list of exemplars provided in Chapter 71, Note 9(a), and so is not classifiable in 7117, HTSUS. The Glass Gem Metal Head Piece is further excluded from classification in 9615, HTSUS, since the heading only allows for rigid or semirigid articles. It also cannot be classified in 6217, HTSUS because the ribbon textile does not provide the essential character of the item. The Glass Gem Metal Head Piece is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of this item. The applicable subheading for the Glass Gem Metal Head Piece, item number 10389201, will be 7018.90.5000, HTSUS, which provides for “Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…: Other: Other.” The general rate of duty will be 6.6 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division