CLA-2-67:OT:RR:NC:N4:415
Ms. Amy Beth Rice
Northpoint Logistics
4825 Northwest 41st Street, Suite 500
Riverside, MO 64150
RE: The tariff classification of feathered epaulets and headbands from China.
Dear Ms. Rice:
In your letter dated June 27, 2019, you requested a tariff classification ruling on behalf of your client, Arkansas Valley Feathers, Inc.
Samples were provided and will be returned separately. In the future, please limit your ruling request to a maximum of five items of the same class or kind.
The products under review consist of two feathered epaulet sets and four, toothed, semi-rigid plastic headbands with feathers rising from the top of the band. The articles are intended to be worn during Carnival.
The two epaulet sets, item numbers “EP-Tropical-Muse” and “EP-Carnival-Princess,” are constructed from rooster and goose feathers of varying sizes. Each set consists of an epaulet for each shoulder. The underside of the epaulets features felt pads and an elastic strap to hold these onto the wearer. Another elastic strap connects the two epaulets and is intended to hold them in place.
The feathers on item number “EP-Tropical-Muse” are in shades of blue and pinkish-orange and features a brooch-like decorative ornament set with clear imitation gem stones at the center of each epaulet.
For item number “EP-Carnival-Princess,” the feathers are in shades of blue and green and at the center of each epaulet are nine unset imitation gem stones, six are iridescent and the other three are blueish in color.
The three headbands, “HBD-Crescent-Moon,” “HBD-Tropical-Muse,” and “HDB3-LTLV,” all feature rooster and goose feathers. Headband “HDB2-DKA-LM-SP” uses goose and ostrich feathers. For all of the headbands, the feathers are of varying sizes and there is a rigid panel to hold the feathers upright in the back.
The “HBD-Crescent-Moon” headband features feathers in purple and pink shades and the top of the band is adorned with sequins and beads in a matching coloration.
Headband “HDB2-DKA-LM-SP” has feathers in shades of green, pink, and blue. At the base of the feathers is a large ornament constructed from clear beads and imitation gem stones. On the headband are greenish hued sequins.
For the “HBD-Tropical-Muse” headband, it matches the “EP-Tropical-Muse” epaulets with the same coloration of feathers and the brooch-like decoration at the center. It also has clear beads along the outside of the headband.
The feathers on the “HDB3-LTLV” headband are in shades of blue and purple. It features an ornament very similar to the one on the “HDB2-DKA-LM-SP” headband.
The applicable subheading for the two epaulets, item numbers “EP-Tropical-Muse” and “EP-Carnival-Princess,” will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]kins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): [a]rticles of feathers or down.” The column one, general rate of duty is 4.7 percent ad valorem.
When determining the classification of the four headbands, this office is of the opinion that the feathers provide the essential character and utilizing General Rule of Interpretation 6 and then 3(b), the applicable classification for item numbers “HBD-Crescent-Moon,” “HDB2-DKA-LM-SP,” “HBD-Tropical-Muse,” and “HDB3-LTLV,” will be 9615.19.6000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 percent ad valorem. With regard to the applicable rate of duty, headbands, item numbers “HDB2-DKA-LM-SP,” “HBD-Tropical-Muse,” and “HDB3-LTLV,” are also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.95, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, set with imitation pearls or imitation gem stones and not of hard rubber or plastics (provided for in subheading 9615.19.60).” These headbands meet the prerequisites of this tariff provision. Accordingly, these headbands are entitled to beneficial treatment under HTSUS subheading 9902.17.95. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
With regard to the applicable rate of duty, the headband, item number “HBD-Crescent-Moon,” is also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.96, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” This headband meets the prerequisites of this tariff provision. Accordingly, this headband is entitled to beneficial treatment under HTSUS subheading 9902.17.96. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6701.00.3000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6701.00.3000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 at https://hts.usitc.gov/current.
This merchandise may be subject to restrictions and/or requirements administered by the U.S. Fish and Wildlife Service, Office of Law Enforcement (Telephone: 703-358-1949, Fax: 703-358-2271, E-mail: [email protected]). We strongly suggest that you contact that office before you attempt to import these goods.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division