CLA-2-61 OT:RR:NC:N3:353
Mr. Patrick Erne
The Beistle Company
1 Beistle Plaza
Shippensburg, PA 17257
RE: The tariff classification of headbands from China.
Dear Mr. Erne:
In your letter dated April 17, 2012, you requested a tariff classification ruling.
The submitted sample, identified as a “Hairy Headband”, sku number 60277-GGP, is a 97% polyester and 3% spandex headband containing polyurethane foam padding. Although you state that the headband is constructed of woven fabric, upon examination it was determined that the fabric is actually of knit construction. A strip of long pile faux fur knit fabric measuring approximately 2 ¼ inches in width is sewn-on to the top of the headband. You state that the band area may be used to imprint school, sports or corporate logos. The headband will be imported in different colors but the same size and construction.
We disagree with your proposed classification of the headbands as party favors under tariff subheading 9505.90.4000, HTSUS. The articles are not trinket souvenirs but headbands that will be imported in various colors that the wearer can match to school or sports team colors to show his/her support at assorted school/team gatherings.
You have also suggested classification of the headbands as festive articles under tariff subheading 9505.90.6000, HTSUS. However, we disagree with that proposed classification as well. Generic colored headbands are not closely associated with festive occasions, nor are they limited to such use. Moreover, as you state in you ruling letter, “The item is not a costume or part of a costume.” Therefore, the headbands also cannot be classified as fancy dress of tariff subheading 9505.90.6000, HTSUS.
The applicable subheading for the “Hairy Headband” will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division