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NY 866300


Aug 23 1991

CLA-2-90:S:N:N1:114 866300

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.10.0000

Mr. Peter A. Pennesi,
Import Supervisor
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, Tennessee 38130-0250

RE: The tariff classification of a headband with sunglasses from Taiwan.

Dear Mr. Pennesi:

In your letter dated August 2, 1991, on behalf of Contact, Inc., Memphis, Tennessee, you requested a tariff classification ruling. A sample and descriptive literature were also submitted.

The item for which you request a classification is called a "Skandanna." The Skandanna consists of a sweat headband (or bandanna) with detachable sunglasses. The Skandanna can be used solely as a sweat headband, or as a sweat headband combination with sunglasses which are attached to the headband. The principal use of the Skandanna is for perspiration control on the forehead and also eye protection from the sun. The headband is of woven fabric consisting of 65 percent cotton and 35 percent polyester. The sunglasses consist of a plastic, one-piece lens, with Velcro at the rim for attachment to the headband. (There is an opening in the headband, cut to size to accommodate the sunglasses.)
The headband can be worn without the sunglasses. However, the sunglasses cannot be worn alone. The Skandanna will always be sold as a unit-- headband and sunglasses together. The Skandanna will be sold in variety stores, drug store chains, sports stadiums, and mail catalog houses. The Skandanna is designed for wear by men, women, and children.

The applicable subheading for the Skandanna (headband with sunglasses) will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sunglasses. The rate of duty will be 7.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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