The tariff classification of a head-wrap from China.

N271742 January 19, 2016 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Irene Tsiavos Fun World Division of Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a head-wrap from China. Dear Ms. Tsiavos: In your letter dated December 11, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 90517 is identified as the “Beaded Flapper Headband (packed with a header card).” The item consists of a 5/8-inch black elastic head-wrap onto which a felt-like backing containing beads and feather trim are attached. Patterns of imitation gemstones highlight the beaded head-wrap. This item will come in two colors: grey/black and champagne/black. You indicate that the merchandise concerned is for the “Halloween 2016 Dress-Up accessories line.” Upon examination of the sample, we find that the merchandise concerned is not limited to a specific festive occasion, and therefore is not classifiable in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the Beaded Flapper Headband will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division