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 five headbands from China.
Dear Ms. Penuela:
In your letter dated August 30, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The first headband, reference number S004422 (BG VEIL UNI ER), is a metal headband wrapped in silver sandy glitter polyurethane (PU). Affixed to the top are two iridescent ears and a silver colored horn along with a silver PU crown that features clear plastic imitation gemstones. On the back of the headband is a veil made of pink glitter tulle.
The second headband, reference number S005326 (BG FURSTNE CT ER), is a metal headband wrapped in pink poly-satin fabric. Affixed to the top are two pink faux fur ears with pink hued imitation gemstones sewn on in a flower design.
The third headband, reference number S007071 (TG CWN POUF TRA), is a semi-rigid plastic headband wrapped in a pink sandy glitter PU. Affixed to the top is a prominent chiffon flower with a plastic glittery crown ornament inside.
The fourth headband, reference number S005372 (BG STONE TAPG HB), is a semi-rigid plastic headband wrapped in pink poly-satin fabric. The article is completely covered by small rectangular imitation gemstones except the tips, which are wrapped with pink grosgrain fabric.
The fifth headband, reference number S007108 (NBG UNICORN HW), is an infants’ knit textile headband composed of 89 percent nylon and 11 percent spandex. The headband features felt faux ears composed of 100 percent polyester and partially coated with glitter, a woven faux horn composed of 89 percent polyester and 11 percent nylon, and three chiffon fabric flower embellishments.
The non-textile headbands would all be considered hair-slides of heading 9615, but as they consist of different components, they are deemed to be composite goods, and the essential character must be determined, General Rule of Interpretation 6 and 3(b) noted. In reviewing the material breakdown, values provided, and the overall visual impact of these articles, it is in this office’s opinion that the essential character of the three headbands, reference numbers S004422, S005326, and S007071, is derived from the textile components. The plastic elements would impart the essential character to headband, reference number S005372.
The applicable classification for the three headbands, reference numbers S004422, S005326, and S007071, 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.
The applicable classification for the headband, reference number S005372, will be 9615.11.5000, 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]f hard rubber or plastics: [o]ther: [o]ther.” The general rate of duty is Free.
The applicable subheading for the headband, reference number S007108, will be 6111.30.5070, HTSUS, which provides for “[b]abies garments and clothing accessories, knitted or crocheted: [o]f synthetic fibers: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 16 percent ad valorem.
With regard to the applicable rate of duty, the subject headbands, reference numbers S004422 and S005326, 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, reference number S007071 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6111.30.5070, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6111.30.5070, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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