Tariff classification of a headband from China.

N281691 December 13, 2016 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: Tariff classification of a headband from China. Dear Ms. O’Brien: In your letter dated November 30, 2016, you requested a tariff classification ruling. A sample and description were provided. As requested, the sample submitted will be returned to you. Item number 8400327 is the Amscan “Shark Fin Headband.” The headband consists of an underlying semi-rigid plastic band, covered with 100% polyester gray fabric onto which a stuffed shark fin is attached. You believe that the headband is a festive item for novelty use during Halloween. The “Shark Fin Headband” is a functional article, can be worn at any time, and is not associated with a particular holiday. We are of the opinion that the merchandise concerned is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS), the heading in part for festive articles. See Legal Note 1 (v) to Chapter 95, HTSUS. The merchandise concerned is composed of different components (i.e., plastic and fabric) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, at 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 items referenced above. By observation of the physical appearance of the headband, one finds that the polyester covered shark fin provides for the bulk of the headband and is the central focal point of the headband. The underlying semi-rigid plastic band is completely covered over in polyester material and cannot be seen. In the opinion of this office, the essential character of the headband is imparted by the 100% polyester covered shark fin. The applicable subheading for the “Shark Fin Headband” will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division