The tariff classification of beaded articles from China

N260405 January 22, 2015 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of beaded articles from China Dear Ms. Trotta: In your letter dated December 18, 2014 you requested a tariff classification ruling regarding beaded hairbands. Samples were submitted for our examination which will be returned to you as requested. The subject merchandise, designated as the “Hollywood Roll Hairbands” - Model 2005403A48, consists of three beaded style headbands. In your letter you identify the assorted styles as Asst 1, Asst 2, and Asst 3. The hairbands are composed of polyester fabric covered with glass, metal and/or plastic pieces. They are attached from elastic ends to a tube-like foam roller, covered with velvet, which is placed at the back of the head when worn. Asst 1 is a hairband composed of polyester fabric embellished on one side with glass rhinestones which are integrated onto a strip of metal and framed on both sides with plastic beads. The glass rhinestones and plastic beads appear to be glued onto two pieces of textile fabric which are interlaced together and secured with metal tabs. The hairband measures approximately 9½ inches long by ¾ inches wide. The glass pieces visually enhance and embellish the hairband, cover a greater surface area of the fabric material and provide the decorative appeal of the article. Asst 2 is a hairband composed of a flocked material with a polyester backing embellished with glass rhinestones, plastic sequins, and plastic beads (white pearl-like and metal colored). The glass and plastic pieces are sewn onto the fabric in alternating patterns from pearl-like white beads and plastic sequins to encircled glass rhinestones having a centered glass rhinestone with embedded metallic beads between the rings. The hairband measures approximately 9¾ inches long by ¾ inches wide. Visually the beads and sequins appear equal in their adornment to the glass rhinestones in relation to the overall appearance of the hairband. Asst 3 is a hairband composed of a flocked material with a polyester backing embellished with glass rhinestones which are integrated onto a strip of metal and framed on both sides by two goldtone metal chain links. The glass and metal pieces are sewn, parallel, onto the fabric. The hairband measures approximately 9½ inches long by ¾ inches wide. The glass rhinestones visually enhance the hairband in relation to the metal chain links and provide the decorative appeal of the article. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Neither GRI 1 nor GRI 2 governs the classification of the instant items. The hairbands in question are composite articles that consist of pieces of glass, metal, and plastic. These components are classified, prima facie, in different headings. 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. When the essential character of a composite good cannot be determined by using the principle of essential character of the competing classifications, in this case; plastic of subheading 3926.90.35 and glass of subheading 7018.90.50, then classification is based on the harmonized tariff classification that comes last, GRI 3(c) noted. Asst 1 and Asst 3 consist of glass rhinestones which visually enhance and embellish the textile fabric and provide the decorative appeal of the item. The essential character of these articles is imparted by the glass component. Asst 2 consists of components, the beads and sequins, 3926.90.35, which visually appear equal in their adornment to the glass rhinestones, 7018.90.50, in relation to the overall appearance of the headband. No component imparts the essential character, so they are classified in accordance with GRI 3(c). The provision that covers glass smallwares, heading 7018, appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for Asst 1, Asst 2 and Asst 3, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (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