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NY N015947




September 14, 2007

CLA-2-96:RR:NC:N2:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.19.6000

Anne Amice
10449 Whitebridge Lane
St Louis, MO 63141

RE: The tariff classification of headbands from France.

Dear Ms. Amice:

In your undated letter you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

Two headbands have been submitted for classification. The first sample is a semi rigid headband. It is composed of a thin wire which is completely covered by either 100% cotton fabric or 50% cotton/50% linen fabric. The measurements are 30 inches long by 2 inches wide. By bending or shaping the wire you decorate and hold the hair in place. The second sample is made of hard plastic covered with floral-patterned fabric and bow. The fabric will be either 100% cotton or a blend fabric of 50% Cotton/50% linen. It will be produced in three sizes small (width 0.8 cm), medium (1.7 cm) and large (2.5 cm).

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Inasmuch as both headband are composite goods [textile and metal or plastic] their classification is governed by GRI 3(b), HTSUS, which reads as follows:

3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components 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. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is, that which is indispensable to the structure, core, or condition of the article. In addition, EN VIII to GRI 3(b), at page 4, provides further factors which help determine the essential character of goods. It reads, as follows:

(VIII) 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 materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In this instance, the headbands although given structure by the metal or plastic component, are primarily distinguished by their fabric component. It is our observation that the textile components play a more important role in the use of the product than the metal or plastic. Consequently, it is our opinion that textile imparts the essential character to the headbands.

The applicable subheading for the headbands will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: other.” The rate of duty will be 11% 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/.

Your inquiry regarding the marking of the item does not provide enough information. Your information should include:

The circumstances of the marking after importation. Are the items being repacked in the United States or is the label simply being affixed to the item? If the item is being repacked please supply the repacked item with the marking made.

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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