CLA-2-96:OT:RR:NC:N4:415
Ms. Wanda Yam
Infinite Seasonal Limited
Hang Fung Industrial Building Phrase 1, 2G Hok Yuen Street
Hunghom, Kowloon, Hong Kong
China
RE: The tariff classification of six decorative headbands from China.
Dear Ms. Yam:
In your letter dated August 22, 2020, you requested a tariff classification ruling. Images were provided in lieu of samples. In future requests, please limit the number of items to five or fewer.
There are six headbands under consideration, item numbers 211-8163C10, 211-8163A, 211-8161A, 211-8160B, 211-8159A, and 211-8158B.
Headband 211-8163C10 features a semi-rigid plastic core that has been wrapped with an orange fabric. Atop the headband is a black feather trim and two metal springs that have white ghost motifs, made of polyester nonwoven fabric, attached.
Headband 211-8163A is similar to the above headband, but has been wrapped with a black fabric, has an orange feather trim, and features black bat motifs.
Headband 211-8161A has a metal core that has been wrapped with a leopard print fabric. Along the crown is the outline of cat ears, with a black textile bow attached to one of the ears.
Headband 211-8160B features a semi-rigid plastic core that has been wrapped with a pink fabric. Attached to the top is a light pink feather trim and two pink textile horns that are embellished with sequins.
Headband 211-8159A has a semi-rigid plastic core that has been wrapped with a black fabric. It features a witch’s hat decoration made of an orange fabric with a black spider web design printed on it. Affixed to the hat is a larger black textile bow with polka dots, and a smaller black ribbon bow with a silver colored square that gives the appearance of a metal buckle.
Headband 211-8158B features a semi-rigid plastic core, which has been wrapped in a black fabric. Atop the headband is two witch legs constructed from fabric, with orange and black fabric stockings, and purple glittery boots with black buckles. Where the stockings attach to the headband is a black feather trim.
These headbands all serve the utilitarian function of holding the wearer’s hair and would be considered hair-slides of heading 9615. As the fabric components imbue all of these headbands with their visual appeal, this office is of the opinion they would impart the essential character, General Rule of Interpretation 6 and 3(b) noted.
The applicable classification for these six headbands, item numbers 211-8163C10, 211-8163A, 211-8161A, 211-8160B, 211-8159A, and 211-8158B, 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 six 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