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NY M85633





August 10, 2006

CLA-2-96:RR:NC:SP:233 M85633

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.11.4000

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a Headband with Scarf from China.

Dear Mr. Trotta:

In your letter dated July 28, 2006, you requested a tariff classification ruling.

The submitted sample is identified as Model 45843 Headband with Scarf. The headband is made of black colored plastic and is curved in the shape of a horseshoe with an open end. The headband has rows of mini-teeth along the underside of both edges. The scarf, which is also black, is made of sheer 100% polyester and measures approximately 52 inches in length by 6 inches in width. The scarf is woven through eight holes in the headband. The ends of the scarf extend approximately 18 inches from the ends of the headband.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

     The Headband with Scarf consists of a headband and a scarf. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers the headband appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Headband with Scarf will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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