The tariff classification of a tiara from China.

N270431 November 20, 2015 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a tiara from China. Dear Ms. O’Brien: In your letter dated October 29, 2015, you requested a tariff classification ruling. The sample submitted was reviewed and worked upon to determine the underlying composition of the article. As requested, the sample submitted will be returned to you. In reading your ruling request, you propose reconsideration of binding ruling N267705 dated September 4, 2015, because item 395896.40, Amscan Tiara, is not composed of metal, but rather electroplated plastic. At time of the ruling request for N267705, the sample’s appearance had a metal-like form, and was ruled upon accordingly. Based on the new information provided for the 395896.40, Amscan Tiara, this office will issue a new ruling taking into account the confirming composition of the merchandise concerned being of plastic. Item 395896.40 is the Amscan Tiara. This item is a headband tiara colored red consisting of an electroplated plastic casting or stamping in the shape of a crown, has seven points with a medium sized star on top of each point, and one larger star positioned in the center of the seven points just beneath the center medium sized star. There is also a band of red tinsel flowing across the bottom of the headband tiara. The applicable subheading for the 395896.40, Amscan Tiara, will be 9615.11.4000, 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: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division