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 a headband from Bangladesh.
Dear Ms. Trotta:
In your letter dated February 4, 2020, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The headband under consideration is listed in your submission as “pearl/mint turban knot headband,” model number 12587PRM. 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 light mint green in color and has plastic imitation pearls of varying sizes attached to it.
This headband is intended to hold the wearer’s hair and would be deemed a hair-slide of heading 9615. This office is of the opinion that the textile component would impart the essential character to this headband, General Rule of Interpretation 6 and 3(b) noted.
The applicable classification for this headband, model number 12587PRM, 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, this headband is 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).” This headband meets the prerequisites of this tariff provision. Accordingly, it is 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