CLA-2-96:OT:RR:NC:N4:415
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of three headbands from China.
Dear Ms. Trotta:
In your letter dated February 4, 2020, you requested a tariff classification ruling.
Samples were provided and will be returned separately. Headband model number 12436PRM will be retained for future reference and educational purposes.
The first headband under consideration is listed in your submission as “pink floral leaf turban knot headband,” model number 12436PRM. The headband features a plastic horseshoe-shaped core that has been completely wrapped with a polyester textile, which has a turban knot at the top of the band. The fabric is pink in color and has a floral leaf print on it.
The second headband under consideration is listed in your submission as “blue denim turban knot headband,” model number 12434PRM. The headband features a metal horseshoe-shaped core that has been completely wrapped with a polyester textile, which has a turban knot at the top of the band. The fabric is in the appearance of a dark blue denim.
The third headband under consideration is listed in your submission as “velvet leopard print turban knot headband,” model number 12431PRM. The headband features a plastic horseshoe-shaped core that has been completely wrapped with a polyester textile, which has a turban knot at the top of the band. The fabric has a leopard print on the outer facing surface and black on the inner facing surface.
These headbands are all intended to hold the wearer’s hair and would be deemed hair-slides of heading 9615. This office is of the opinion that the textile component would impart the essential character to these headbands, General Rule of Interpretation 6 and 3(b) noted.
The applicable classification for these three headbands, model numbers 12436PRM, 12434PRM, and 12431PRM, 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 three headbands are 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).” These headbands meet the prerequisites of this tariff provision. Accordingly, they are 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.
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