The tariff classification of five decorative headbands from China.

N297988 July 11, 2018 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.4000; 9615.19.6000 Ms. Carolyn Paino J. J. Boll Associates Inc. 147-45 Farmers Boulevard, Room 203 Jamaica, NY 11434 RE: The tariff classification of five decorative headbands from China. Dear Ms. Paino: In your letter dated June 6, 2018, you requested a tariff classification ruling on behalf of your client M & J Trimming. Samples of all the items were submitted and will be returned separately. In the provided documentation, the five hairbands are described as “glitter clove HB” (PH16010J), “glitter clove HB” (PH16011J), “St. Pats clove HB” (PH16001J), “St. Pats glitter clover HB” (PH14598J), and “St. Pats sparkle HB” (PH16003J). The included material description for the first two headbands state they are made of 80 percent acrylonitrile butadiene styrene (ABS) plastic and 20 percent polyester. The other three headbands are 60 percent polyester and 40 percent ABS plastic. All five items feature a semi-rigid plastic headband, with a bow or some manner of decoration attached. The “glitter clove HB” (PH16010J) headband consists of multiple shades of green shamrocks laid on top of the headband. The shamrocks have a glittery surface and a felt backing. The band is wrapped with a golden polyester fabric. The “glitter clove HB” (PH16011J) headband features green and gold glittery shamrocks that are attached vertically to the headband. At the top of the band where the shamrocks attach is golden tinsel. The headband is wrapped with black polyester fabric. The “St. Pats clove HB” (PH16001J) headband has three overlapping white fabric ribbon bows with green shamrocks printed on it, a medium green satin fabric bow, and a small white fabric ribbon bow with green shamrocks printed on it on top. The headband is wrapped with a black polyester fabric. The “St. Pats glitter clover HB” (PH14598J) headband features a large green bow with a glittery surface, a smaller black bow over it, two green fabric ribbons with white printed shamrocks and a golden glittery belt buckle type detail on top. The headband is wrapped with a black polyester fabric. The “St. Pats sparkle HB” (PH16003J) headband consists of a gold metallic-like woven ribbon, with a green fabric bow and a smaller black bow on top. Both the bows have a glittery surface. The headband is wrapped with a black polyester fabric. In your request, you proposed the classification of 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. These items are not costumes and do not have recognized festive motifs limited to St. Patrick's Day only, as such, we disagree with the classification of 9505.90.6000, HTSUS. In reviewing the material breakdown provided and the overall visual impact of these articles, it is in this office’s opinion that for the two “glitter clove HB” (PH16010J and PH16011J) headbands that the plastic components provide the essential character, GRI 3(b) noted. The “St. Pats Clove HB” (PH16001J), “St. Pats glitter clover HB” (PH14598J), and “St. Pats sparkle HB” (PH16003J) headbands would derive their essential character from the fabric. The applicable classification for the “glitter clove HB” (PH16010J and PH16011J) headbands will be 9615.11.4000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable classification for the “St. Pats clove HB” (PH16001J), “St. Pats glitter clover HB” (PH14598J), and “St. Pats sparkle HB” (PH16003J) headbands will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division