CLA-2-40:OT:RR:NC:N3:348
Mr. David Prata
CVS Pharmacy, Inc.
Mail Code 5055
Woonsocket, Rhode Island 02895
RE: The tariff classification of headbands from Bangladesh
Dear Mr. Prata:
In your letter dated February 17, 2022, you requested a tariff classification ruling. The sample will be retained by our office.
The submitted sample, Item number 229900, is a four-pack of headbands. The circular headbands measure approximately 8 ¾ inches in length by 3/8 inches in width. Each headwrap is constructed from a strip of rubber, approximately 9 mm wide, that is covered by a 100% nylon woven fabric. A clear silicone cord, approximately 2 mm wide, runs along the inner circumference.
Item number 229900 is constructed from multiple materials that are prima facie classifiable in different headings. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b).
GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the rubber, woven fabric or silicone component imparts the essential character. You state the material composition breakdown is 55% rubber, 25% nylon and 20% silicone by weight. In this case, the rubber’s weight is greater than the remaining components.
The applicable subheading for Item 229900 will be 4015.90.0050, HTSUS, which provides for Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: Other: Other. The rate of duty will be 4 percent ad valorem.
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 on the World Wide Web 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division