CLA-2-96:OT:RR:NC:N4:415
Ms. Sandra Penuela
The Children's Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of four headbands from China.
Dear Ms. Penuela:
In your letter dated July 30, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The provided headbands are listed as style numbers: S005290 (BG STN CNTR FLW HB), S005317 (BG ROSE STN ER HB), S005315 (BG HRT DROP ER HB), and S004108 (BG METAL STN UNI HB). Each item consists of a base metal headband and features plastic imitation gemstones. All the metal headbands are visible and golden in coloration, except for item number S005290.
With item number S005290, the metal headband is wrapped in a pink sandy glitter polyurethane. Affixed to the top is a prominent polyester chiffon flower, which has plastic imitation gemstones set in the center.
Atop the headband, item number S005317, are two ear outlines set with alternating clear plastic imitation gemstones and pink metal roses.
Similar to above, item number S005315, also features ear outlines, though the interior area is set with clear and pink plastic imitation gemstones and includes a hanging teardrop at the center of each ear.
Item number S004108 features two ears and a horn with a double-row outline set with clear plastic imitation gemstones.
These headbands would all be considered hair-slides of heading 9615 and would derive their essential character from the metal components, except item number S005290, which has that character imparted by the polyester flower, General Rules of Interpretation 6 and 3(b) noted.
The applicable classification for these headbands, style numbers S005290, S005317, S005315, and S004108, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (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, these subject headbands 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.
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 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