CLA-2 CO:R:C:F 951234 ALS
Mrs. Denise M. Shelton
Traffic Manager
Tropic-Cal
1935 Tubeway
City of Commerce, CA 90040-1612
RE: Plastic Headbands with Teeth; Modification of
Preclassification Ruling 857223, dated November 5, 1990
Dear Mrs. Shelton:
In the subject preclassification ruling our New York Area
Office advised you that plastic headbands with teeth were to be
classified as combs under subheading 9615.11.3000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). We have
recently had occasion to review that ruling in connection with
the issuance of a ruling on another plastic headband with teeth
and have concluded that the prior classification was incorrect.
Our decision follows:
FACTS:
The articles under consideration are plastic headbands which
are curved in the shape of a horseshoe with an open end. Each
headband has rows of mini-teeth along the underside of its crown.
The shape of the headband gives it a spring characteristic which
holds it to the wearer's head and holds the wearer's hair in
place.
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ISSUE:
Is a plastic headband with teeth classifiable as a comb in
subheading 9615.11.30, HTSUSA, or as a hair ornament in
subheading 9615.11.40, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the heading and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if
the heading and legal notes do not otherwise require the
remaining GRI's are applied taken in order.
In this case we have an agreement as to the appropriate
subheading at the 6 digit level. It is agreed that the article
under consideration is classifiable in subheading 9615.11,
HTSUSA, whether it is considered a comb or a hair ornament.
There, however, is a question as to the classification of the
headband at the appropriate subheading at the 8 digit level. Two
alternative subheadings are presented - subheading 9615.11.30,
HTSUSA, if the article is considered a comb and subheading
9615.11.40, HTSUSA, if the article is considered a hair ornament.
In considering this matter we note that these items were
considered combs under the Tariff Schedules of the United States
Annotated (TSUSA). This classification was based on headnote 2,
Subpart A, of Schedule 7 which provided that "the term combs
means toothed instruments having not over two rows of teeth, for
adjusting, cleaning, or confining hair, or for personal
adornment." Based on that headnote, merchandise such as the
headband under consideration was considered a comb, as noted in
Headquarters Ruling Letter 043379, dated January 22, 1976.
In considering provisions in the HTSUSA, we note that there
is no provision comparable to the aforementioned headnote. The
HTSUSA appears to be straightforward, the headband is either a
comb or a hair ornament. The heading, which covers both of these
items, heading 9615, provides for combs, hair-slides and the
like, etc. A comma separates the term comb from the term hair-
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slides. While this would indicate that these are 2 different
items, a definition of each of these terms is not provided in the
tariff nor is the term headband included therein or in the
Explanatory Notes, which represents the view of the
classification experts at the international level. In order to
ascertain the meaning of the term hair-slide, which is a British
term, and whether our term headband refers to the same article,
we consulted "The Compact Edition of the Oxford English
Dictionary", Oxford University Press, 1987. Unfortunately, while
the term "hair-slide" appears in that publication, no definition
is provided therefor.
We next consulted with HM Customs and Excise (UK Customs).
The article under consideration was described to the Customs
officer in the Tariff and Statistical Office in charge of Chapter
96 of the United Kingdom Tariff (Harmonized System). He advised
us that the article described resembles an "Alice-band", a spring
plastic band which extends from ear to ear over the crown of the
head used to hold hair back from the face. He noted that these
items which have small teeth on the underside are what they call
a "hair-slide." He also noted that they may be used to either
hold hair in place or for decorative purposes and that the
presence or absence or teeth did not alter the inclusion of this
article under the term "hair-slide."
Based on the information received from HM Customs and Excise
as to the meaning of the term hair-slide, we are convinced that
it is the British term for what we call a headband and that both
terms cover the article under consideration. We note that the
term hair-slide, as used by UK Customs, while not binding on this
Service, is distinguishable from the term comb. We also note
that this distinction between a comb and a hair-slide or headband
is maintained by heading 9615, which as previously noted,
separates combs and hair-slides.
In light of the above information, the manner in which
heading 9615 is drafted, the fact that the English used in the
Harmonized System is British English and the absence of any
heading or legal notes dictating otherwise, we believe that the
item is properly classifiable as a hair ornament.
HOLDING:
Plastic headbands which are worn over the crown of the head
and are designed to hold the hair of the wearer in place are
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classifiable in subheading 9615.11.40, HTSUSA, whether or not
such headbands have teeth on their undersides to permit them to
perform that function. The applicable general rate of duty is
5.3 per cent ad valorem.
Preclassification decision PC 857223 is modified
accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division