Tariff classification of headbands from China.

N283789 March 7, 2017 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000; 9615.11.5000 Karen Wilder Senior Manager, Customs Compliance Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: Tariff classification of headbands from China. Dear Ms. Wilder: In your letter dated February 21, 2017, you requested a tariff classification ruling. Samples and description were provided. Material breakdown tables were also provided. As requested, the samples submitted will be returned to you. PO number 228725 is the Gymboree “Tulle Bow Headband.” The headband consists of an underlying semi-rigid plastic band, covered with 100% cotton, woven poplin fabric. Attached to the headband, off-center, is a constructed bow made from 100% polyester, tulle knit fabric. This headband is intended for girls from ages three to twelve years old. PO number 229221 is the Gymboree “Multi Pailette Flower Headband.” The headband consists of an underlying semi-rigid plastic band, covered with 100% polyester, woven satin fabric. Attached to the headband, along the top, is a line of seven decorated flowers made from plastic pailettes (spangles) and within the center of each of the seven flowers is a plastic diamond-like faceted imitation gemstones. Each flower is fastened on a small felt circular backing that is secured to the headband. This headband is intended for girls from ages three to twelve years old. The two headbands are composed of different components (plastics and fabrics) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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 “Tulle Bow Headband,” one finds that the pink, polyester tulle bow is the focal point of the headband. The tulle bow costs more than any other material component, and moreover the name is indicative of the identity of the headband. The underlying semi-rigid plastic band is completely covered over in cotton fabric and cannot be seen. In the opinion of this office, the essential character of the headband is imparted by the pink color 100% polyester tulle bow, and as such the headband is classifiable in subheading 9615.19, HTSUS. By observation of the physical appearance of the “Multi Pailette Flower Headband,” one finds that the multi-color plastic flowers are the focal point of the headband. The plastic pailettes, even without their plastic imitation diamond-like gemstones, form the shape of a flower and cost more than any other material component. Moreover, the name is indicative of the identity of the headband. In the opinion of this office, the essential character of the headband is imparted by the colorful plastic pailettes forming the shape of the flowers, and as such the headband is classifiable in subheading 9615.11, HTSUS. The applicable subheading for the “Tulle Bow 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. The applicable subheading for the “Multi Pailette Flower Headband” will be 9615.11.5000, 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: Other.” The rate of duty will be free. 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