CLA-2-96:OT:RR:NC:N4:433
Lorianne Aldinger
Senior Manager, Import
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of headbands from China.
Dear Ms. Aldinger:
In your letter dated August 22, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 9034062-MMXV is the Rite Aid®, Home™, Heart Headband. Two similar type headbands are identified with item number 9034062-MMXV. Each headbands consists of an underlying semi-rigid plastic band, covered over in red polyester fabric (felt), onto which two extensions with two hearts are affixed. One headband has its pink padded hearts completely covered over on the front surface by pink sequins, trimmed around in red faux fur and the other headband has its red padded hearts completely covered over on the front surface by red sequins, trimmed around in white faux fur. The faux fur is made of polyester fibers and the sequins are made of plastic. Company provided information, indicates that the weight and cost of the underlying plastic band for each headband is greater than the polyester fabric covering over the band and rising up to the padded hearts. No material breakdown was provided for the padded hearts, and no separation of the materials was provided for the underlying plastic bands versus the plastic sequins.
You indicate that the Heart Headbands are used as Valentine dress-up accessories, will be part of the 2015 Valentine novelties planogram, and will only be merchandised in Rite Aid stores during the Valentine selling season. Since the headbands: are individually packaged, can be worn at any time, and are not directly associated to a particular holiday or social event, we are of the opinion that the merchandise concerned is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS).
The Heart Headbands are composed of different components (i.e., plastic and fabric) 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 Heart Headbands.
For purposes of making an essential character determination on the Heart Headbands, a visual inspection of the item will be conducted and a review of the company provided information will be undertaken. We acknowledge that the weight and cost of the underlying plastic band for each headband exceeds that of the polyester fabric and polyester fiber components for each headband. Nevertheless, the underlying plastic bands for each headband are unseen and are covered over in red felt fabric, plus the two extensions rising over each of the headbands are also covered over in the same red felt fabric. Further, non-felt, polyester fiber trim is attached around each of the hearts. Overall, the textile, fabric and fiber components in their entirety provided the largest surface area visually seen over that of the sequins that are centrally placed only on the surface area of the padded hearts. It is our opinion that the essential character of the headbands is imparted by the textile, fabric and fiber components, while the sequins simply adorn the padded hearts.
The applicable subheading for the Heart Headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division