CLA-2-62:OT:RR:NC:TA:353
Ms. Sarah Albertini-Bond
Dollar Tree Stores
500 Volvo Parkway
Chesapeake, Virginia 23462
RE: The tariff classification of a headband or necklace from China.
Dear Ms. Albertini-Bond:
In your letter dated August 31, 2010, you requested a tariff classification ruling. The sample will be returned to you.
You state that Style 81270/DT is a headband; however the advertising card attached suggests that it can be worn as a headband or necklace. Style 81270 is made of elastic braided fabric with metal charms and will be packaged three on a card.
The hair headband/necklace is classifiable as a headband in subheading 6217.10.85 and as an other clothing accessory in subheading 6217.10.95. General Rule of Interpretation 3 (a) states that "When…goods are, prima facie, classifiable in two or more headings…3 (a) The heading which provides the most specific description shall be preferred to headings providing a more general description…" Therefore, Style 81270/DT is classified as a headband.
The applicable subheading for Style 81270/DT will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 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 http://www.usitc.gov/tata/hts/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division