The tariff classification of accessories from China

N363263 July 17, 2026 CLA-2-96:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 6117.80.9540; 6217.10.9530; 9615.19.6000 Kim Benedetto Seasons USA Inc 2041 Genesee Street Utica, NY 13501 RE: The tariff classification of accessories from China Dear Ms. Benedetto: In your letter dated July 13, 2026, you requested a tariff classification ruling. A sample has been submitted and will be retained as requested. The article under consideration is Item OEM27-0411, a Tea Cup Accessory Set. It includes a decorative headband, a floral choker, and two floral cuffs. The horseshoe-shaped headband is made of plastic wrapped in a polyester knit fabric and features an off-center teacup and saucer, both comprised of a printed polyester knit fabric and felt. The choker contains a flower constructed from 100 percent polyester woven fabric, attached to a 1-inch-wide by 15-inch-length textile ribbon secured with a hook and loop closure. The product is worn around the neck. The cuffs each contain a flower constructed from 100 percent polyester woven fabric, attached to a 3-inch-wide by 16-inch-length 100 percent polyester knit fabric. The polyester knit fabric is attached to a narrow-elasticized band. The cuffs are worn around the wrist. In your request, you propose classification under subheading 9505.60.9000, Harmonized Tariff Schedule of the United States (HTSUS), which is an invalid tariff code. We believe you meant to propose subheading 9505.90.6000, HTSUS, as a costume. We disagree. The headband, choker, and cuffs, together or separately, do not create an image of a specific character, creature, class of person, class of things or period of time. The items are a collection of accessories, not classified in 9505.90.6000, HTSUS, as a costume. Further, the items are not considered a set as they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately. The decorative headband serves the utilitarian function of holding the wearer’s hair and would be considered a hair-slide of heading 9615. As the fabric components that form the teacup and saucer imbue the headband with its visual appeal, this office is of the opinion they would impart the essential character, General Rules of Interpretation (GRI) 6 and 3(b) noted. The cuffs are constructed from two different types of fabrics. Therefore, they are considered a composite good, with classification determined by the material that imparts its essential character, GRI 3(b) noted. The essential character of the cuffs is imparted by the 100 percent polyester knit fabric. The applicable subheading for the decorative headband will be 9615.19.6000, 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: Other: Other.” The column one, general rate of duty is 11 percent ad valorem. The applicable subheading for the choker will be 6217.10.9530, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers.” The column one, general rate of duty is 14.6 percent ad valorem. The applicable subheading for the cuffs will be 6117.80.9540, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other: Of man-made fibers: Other.” The column one, general duty rate is 14.6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Sandra Walia at sandra.s.walia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division