CLA-2-62:RR:NC:N3:353
Ms. Kathy Trotta
Conair Corp.
150 Milford Rd.
East Windsor, NJ 08520
RE: The tariff classification of headbands from China.
Dear Ms. Trotta:
In your letter dated July 27, 2007, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted samples, Model 5871603P048, 2 Pack No-Slip, Hair Bands are headbands that you state are made of 16.5% braided nylon, 82.5% rubber strip and 1% imitation gemstone. The nylon covers the strip, which is over 5mm in width. The headbands measure approximately ½” wide and have a non-slip strip on the underside.
Neither the rubber which secures the hair bands to the head nor the nylon, which provides visual impact and prevents the hair from entangling in the rubber, imparts the essential character of the hair bands. Following General Rule of Interpretation (GRI) 3(c), the hair bands will be classified under the heading which occurs last in numerical order in the HTSUS.
The applicable subheading for Model 5871603P048 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% 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