CLA-2-96:OT:RR:NC:N3:433
Jaclyn Groff
LF Products Pte Ltd
DBA: Palamon International
702 South East 5th Street, Suite 20
Bentonville, AR 72712
RE: The tariff classification of headbands from China.
Dear Ms. Groff:
In your letter dated February 12, 2014, you requested a tariff classification ruling. As requested, samples submitted will be returned to you. A partial material breakdown table was provided for both items with the weight of the composition materials provided, except for the underlying material which forms the structure of the top hats. No cost data was furnished.
Item Number 9540 is a headband identified as the Red Spider Top Hat. The headband consists of a semi-rigid Polyethylene (PE) plastic horseshoe-shaped band, onto which a mini black top hat covered over in 100 percent polyester felt is attached by means of two elastic loops. The outside of the top hat is accented with a red tulle mesh netting, over which a wide red polyester ribbon band is affixed, over which a narrow black polyester ribbon is affixed. Adorning the ribbon bands is a red ribbon bow and a black ribbon bow, with a black rubber-like spider attached to the red bow.
Item Number 9540SL is a head band identified as the Silver Spider Top Hat. The headband consists of a semi-rigid Polyethylene (PE) plastic horseshoe-shaped band, onto which a mini black top hat covered over in 100 percent polyester felt is attached by means of two elastic loops. The outside of the top hat is accented with a grey tulle mesh netting, over which a wide white polyester ribbon band is affixed, over which a narrow silver metallic polyester ribbon is affixed. Adorning the ribbon bands is a white ribbon bow and a silver metallic ribbon bow, with a black rubber-like spider attached to the silver metallic bow.
You indicate that the headband is a Halloween accessory. As the costume accessory is individually packaged and can be worn at any time, not just Halloween, we are of the opinion that the item is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS).
The Red Spider Top Hat headband and the Silver Spider Top Hat headband are composed of different components (i.e., plastic and polyester) and are considered composite goods. The Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
We recognize that Treasury Decision, TD 96-24 dated March 15, 1996, stated that the essential character of a plastic or metal barrette or clasp, decorated or covered over with textile material, was imparted by the base, which functions to hold the hair in place. This steadfast position appears to have been unsettled in the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006. The Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
For purposes of making an essential character determination on the Red Spider Top Hat headband and the Silver Spider Top Hat headband, a visual inspection of the item will be conducted and a review of similar type New York rulings issued. The material breakdown table for both items cannot be used as it is incomplete, and may contain errors in which the weight of the felt top hat is not separated-out by its material and underlying structure. By observation of the physical appearance of the headbands, one finds that the fabrics are highly ornamental to those wearing or viewing such an item, and more importantly, the black felt fabric entirely covers over each of the top hats thereby overshadowing the plastic horseshoe-shaped bands. Accordingly, the essential character of the headbands is imparted by the black felt fabric of the top hats. See New York rulings: N247321 dated November 21, 2013, N247360 dated November 22, 2013, and N247368 dated November 22, 2013.
The applicable subheading for the Red Spider Top Hat and the Silver Spider Top Hat headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (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 rate of duty will be 11% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division