HQ H302449
OT:RR:CTF:FTM H302449 TSM
Joseph J. Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RH 02921
RE: The tariff classification of a head band
Dear Mr. Kenny,
This is in response to your request, on behalf of CVS Pharmacy, Inc., dated November 26, 2018, for a ruling regarding the classification of a certain head band under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The merchandise at issue is a head band consisting of a plastic frame completely covered with polyester fabric. There are two extensions attached to the head band. The extensions are made of plastic, completely covered with polyester fabric, with polyester felt decorations in the form of a typical black mortarboard. The mortarboards are printed with “2019 Congrats” and “2019 Graduate.” Attached to the mortarboards are tassels made from gold colored polyester fibers. Also attached to the head band are garlands of yellow polyester fake feathers. The head band would typically be worn to celebrate the occasion of a graduation. Based on a breakdown provided, the head band is 80% polyester, 20% plastic by weight, and 95% polyester, 5% plastic by value.
ISSUE:
What is the tariff classification of the head band at issue?
LAW AND ANALYSIS:
Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
...when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods… those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, ...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
* * *
The 2019 HTSUS provisions under consideration are as follows:
9615 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:
9615.11 Of hard rubber or plastics:
* * *
9615.19 Other:
* * *
9615.19.6000 Other
* * *
In addition, in interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN VIII to GRI 3(b) gives guidance, stating that: “[T]he 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 value, or by the role of a constituent material in relation to the use of the good.”
EN to heading 96.15 provides as follows:
This heading covers:
Toilet combs of all kinds, including combs for animals.
Dress combs of all kinds, whether for personal adornment or for keeping the hair in place.
Hair slides and the like for holding the hair in place or for ornamental purposes.
These articles are usually made of plastics, ivory, bone, horn, tortoise shell, metal, etc.
Hairpins.
Curling pins, curling grips, hair curlers and the like, other than those of heading 85.16, whether or not having coverings or fittings of textile, rubber or other materials.
These articles are usually made of base metal or plastics.
They fall in Chapter 71 if containing precious metal or metal clad with precious metal, natural or cultured pearls, precious or semi precious stones (natural, synthetic or reconstructed), other than as minor constituents.
This heading excludes textile headbands (Section XI).
Upon review, we find that the head band at issue here is similar to hair slides in that it is worn for ornamental purposes and can also hold the hair in place. Therefore, we find that for tariff classification purposes it is “hair-slides and the like” provided for in heading 9615, HTSUS. Although the EN to heading 96.15 states that textile headbands of Section XI are excluded from this heading, we note that in Treasury Decision (T.D.) 96-24, dated February 16, 1996, U. S. Customs and Border Protection (“CBP”) stated that the EN only excludes headbands made entirely of textile materials. Since the head band at issue consists of a plastic frame completely covered with polyester fabric, it is not made entirely of textile materials. Therefore, we find that it is within the scope of heading 9615, HTSUS.
“Combs, hair-slides and the like” of heading 9615, HTSUS, are classified under subheading 9615.11, HTSUS, if made of hard rubber or plastics, and under subheading 9615.19, HTSUS, if made of materials other than hard rubber or plastics. Since the head band at issue is composed of plastic and polyester fabric, it qualifies as a composite good and must be classified accordingly. Specifically, composite goods are classified pursuant to GRI 3(b), which provides in relevant part that composite goods are classified as if they consisted of the material or component which gives them their essential character. The term “essential character” is not defined within the HTSUS, GRIs or ENs. However, EN VIII to GRI 3(b) gives guidance, stating that: “[T]he 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 value, or by the role of a constituent material in relation to the use of the good.”
In the instant case, the composition breakdown provided shows that the head band at issue consists of 80% polyester and 20% plastic by weight, and 95% polyester and 5% plastic by value. In addition, the polyester fabric component completely covers the plastic component and is the one visible to the eye. Therefore, we find that the essential character of the head band at issue is determined by the polyester fabric component. Accordingly, it is classified under subheading 9615.19, HTSUS, and more specifically under subheading 9615.19.60, 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.”
We next consider whether the head band at issue is also provided for in subheading 9902.17.96, HTSUS, which is a special duty provision covering “Hair-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” To meet the prerequisites for this special duty rate, an item must meet the following three requirements: (1) it must be a hair-slide; (2) it must not be set with imitation pearls or imitation gem stones; and, (3) it must not be of hard rubber or plastics. As discussed above, for tariff classification purposes the head band at issue is akin to “hair-slides and the like.” Moreover, it is not set with imitation pearls or imitation gem stones. In addition, it is classified in subheading 9615.19.60, HTSUS, which provides for combs, hair-slides and the like, of materials other than hard rubber or plastics. Accordingly, we find that the head band at issue meets the three requirements referenced above and is therefore also covered by subheading 9902.17.96, HTSUS, which provides for “Hair-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9515.19.60).” See New York Ruling Letter (“NY”) N301301, dated November 14, 2018; NY N301304, dated November 15, 2018; NY N301305, dated November 15, 2018; and, NY N302868, dated February 25, 2019.
Based on the foregoing, we conclude that the head band at issue is classified in subheading 9615.19.60, 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.” Moreover, the head band is also eligible for a special duty provision under 9902.17.96, HTSUS, which provides for “Hair-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).”
HOLDING:
By application of GRI 3(b), we find that the head band at issue is properly classified under heading 9615, HTSUS. Specifically, it is classified under subheading 9615.19.60, 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 2019 column one, general rate of duty is 11%. Moreover, the head band at issue is also eligible for a special duty provision under 9902.17.96, HTSUS, which provides for “Hair-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” The 2019 column one, general rate of duty is Free.
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 the internet at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Yuliya A. Gulis, Acting Chief Food, Textiles and Marking Branch