CLA-2-62:OT:RR:NC:N3:348
Ms. Carolyn Paino
J.J. Boll Associates Inc.
147-45 Farmers Blvd. Rm 203
Jamaica, NY 11434
RE: The tariff classification of a floral headband from China
Dear Ms Paino:
In your letter dated October 4, 2018, on behalf of your client, M & J Trimming, you requested a tariff classification ruling. The sample will be retained by our office.
The submitted sample, Style PH16014J, is a floral headband. It is comprised of 100% polyester woven fabric and 100% elastane knit fabric. The woven portion of the headband measures approximately 1 inch in width and 8 inches in length and the elastic knit portion is approximately ¼ inch in width. The headband features 5 fabric roses measuring 4 inches in diameter and 8 fabric shamrocks measuring ½ inch in diameter attached to the woven portion of the headband. The woven fabric portion of the headband encircles most of the head except for the narrow elastic knit strap at the back. The essential character is determined by the woven portion of the headband.
In your letter, you suggested classification under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive, carnival or other entertainment articles, including magic tricks and practical articles; parts and accessories thereof: Other: Other. We disagree with your proposed classification. Although you state that the item is a festive article, the article does not possess festive motifs nor is it closely associated with or limited to St. Patrick's Day/Halloween use only.
The applicable subheading for Style PH16014J will be 6217.10.8500, HTSUS, which provides for "Other made up clothing accessories, Other, Headbands, ponytail holders and similar articles." The duty rate 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 the World Wide Web at https://hts.usitc.gov/current.
It should also be noted that there is no country of origin marking on the sample that you have submitted. Your letter addressed to U.S. Customs and Border Protection states that the country of origin is China. You should be aware that all goods imported to the United States are subject to country of origin marking unless specifically exempted.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division