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NY N005036

January 19, 2007



TARIFF NO.: 9615.19.6000

Mr. Andrew Lockhart le chateau inc.
5695 Ferrier
Montreal ((Quebec) H4P 1N1

RE: The tariff classification of a headband from Canada.

Dear Mr. Lockhart:

In your undated letter you requested a tariff classification ruling.

The submitted sample is a hair accessory consisting of a horseshoe shaped headband, Vender style #HBO962, le chateau’s style #36598. The headband is made of rigid plastic and covered entirely with 100% acrylic fabric.

You suggest classification of the subject headband in subheading 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 headband is composed of different components and is considered a composite good. Regarding the essential character of the headband, the Explanatory Notes to GRI 3 (b) (VIII) state that 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 components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the acrylic fabric component imparts the essential character to the good.      

Your sample is being returned as requested.

The applicable subheading for the headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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.


Robert B. Swierupski

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