The tariff classification of a decorative headband from China.

N301302 November 14, 2018 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Ms. Carolyn Paino J. J. Boll Associates Inc. 147-45 Farmers Boulevard, Room 203 Jamaica, NY 11434 RE: The tariff classification of a decorative headband from China. Dear Ms. Paino: In your letter dated October 4, 2018, you requested a tariff classification ruling on behalf of your client M & J Trimming. A sample was submitted and will be retained as requested. In the provided documentation, the headband is described as the “LG Glitter Clove HB” (PH16012J). Lying flat atop the headband is a decorative green shamrock with a larger gold shamrock beneath it. Both shamrocks are made of plastic with a glittery surface and a black felt backing. The headband is wrapped with black polyester fabric. Your submission indicates the plastic components predominate this article. 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 this headband, it is in this office’s opinion that the plastic provides the essential character, GRI 3(b) noted. The applicable classification for the “LG Glitter Clove HB” (PH16012J) 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. 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 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