The tariff classification of headbands from China

N284170 April 4, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 6117.80.8500; 7018.90.5000; 7326.90.8688 Ms. Dionisia Melman NWH Jewelry Group 1411 Broadway, 3rd floor New York, NY 10018 RE: The tariff classification of headbands from China Dear Ms. Melman: In your letter dated March 3, 2017, you requested a tariff classification ruling. Samples were submitted for our review and will be returned to you as requested. The items under consideration are identified as three headbands. Style #60464071-V30 is a woman’s elasticized headband made of grosgrain woven fabric and a flat chain. The flat chain is sewn to the grosgrain woven fabric. The fabric encircles most of the head except for an elastic band at the back. The circular headband measures approximately ¼ inch in width by 18 inches in length. The second headband, Style #60464073-Z01 consists of glass stones and an elastic band which allows the wearer to stretch the headband over the head. The third headband, Style #60464072-Z01 consists of a steel chain, a chiffon ribbon which is intertwined into the chain portion, and an elastic band which allows the wearer to stretch the headband over the head. The three headbands are composite articles that consist of more than one material. Classfication of merchandise under the, Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the multiple material components of the subject headbands in combination, GRI 1 cannot be used as basis for classification. 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. As each style of headband is a composite article, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the articles their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine which material component imparts the essential character to each headband. Style #60464071-V30 is a headband that is comprised of elastic, grosgrain woven fabric and an iron or steel flat chain. The fabric encircles most of the head except for an elastic band at the back. Therefore, the fabric imparts the essential character to the headband. For Style #60464073-Z01 we must determine whether the glass stones or the textile fabric imparts the essential character to the headband. In this case, the glass stones form the majority of the surface area and weight of the headband. Therefore, the glass stones impart the essential character to the headband. For Style # 60464072-Z01, we must determine whether the chiffon or steel component imparts the essential character to the headband. In this case, the metal forms the majority of the surface area of the headband, and the weight of the metal is significantly greater than the weight of the fabric. Therefore, it is the opinion of this office that the steel component imparts the essential character to the headband. In accordance with GRI 3(b), the headband under consideration will be classified as an other article of iron or steel. The applicable subheading for the Style # 60464071-V30 headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Style # 60464073-Z01 headband will be 7018.90.5000, 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 rate of duty will be 6.6 percent ad valorem. The applicable subheading for the Style #60464072-Z01 headband will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel: other: other: other…other. The rate of duty will be 2.9 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 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 Ann Taub at ann.taub@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division