CLA-2-96:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a light up headband from China.
Dear Mr. Kenny:
In your letter dated August 24, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
An image was provided in lieu of a sample.
The product under consideration is described as “Light Up Bunny Ears,” CVS item number 357974. It is a plastic headband, wrapped completely with polyester fake fur. Atop the headband is the outline of ears, which provides the general appearance of rabbit ears. They extend about six inches from the crown of the headband. Also attached are 12 multi-colored LED lights that can be turned on and off. Per the submitted image, this headband comes in four colors of fur: red, pink, purple, and white.
In your request, you proposed that the correct classification for this headband is 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[f]estive, carnival or other entertainment articles.” The item under consideration is a novelty item that depicts the outline of a rabbit's ears attached to a headband. These stylized ears when worn on the person do not create a new identity for the wearer as a costume would, see N244314, dated August 16, 2013. As such, this product is more appropriately classified as a hair-slide of heading 9615.
As this article consists of multiple components, this office is of the opinion that the faux fur would impart the essential character to this headband, General Rule of Interpretation 6 and 3(b) noted.
The applicable classification for the “Light Up Bunny Ears” headband, CVS item number 357974, will be 9615.19.6000, 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 9902.17.96, 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, it 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.
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