United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N020113 - NY N020199 > NY N020178

Previous Ruling Next Ruling
NY N020178




December 10, 2007

CLA-2-96:OT:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.19.6000

Mr. Richard L. Jones
John S. James Company
2702 Azalea Drive
North Charleston, SC 29405

RE: The tariff classification of a ribbon headband from China.

Dear Mr. Jones:

In your letter dated November 27, 2007, on behalf of Max & Mia LLC, you requested a tariff classification ruling.

The item at issue is a woven ribbon headband. Each headband measures approximately 14.75 inches in length by one inch wide and weighs less than 2 ounces. All styles consist of a semi-rigid plastic headband covered with various colors of 100% polyester ribbon in an intricate woven pattern.

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 the headband is a composite good [textile. plastic] its 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.

The factor which determines essential character will vary 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. It is our determination that the ribbon imparts the essential character of the headband based on its elaborate style and coloring and would be the characteristic most attractive to the consumer, despite the utilitarian nature of the plastic.

The applicable subheading for the ribbon headband 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 lie, 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/.

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,

Previous Ruling Next Ruling

See also: