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NY N020048




December 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.19.6000

Mr. Bhugol Chandel
Customer Support Service
1303 Magnolia Manor Court
St. Charles, MO 63303

RE: The tariff classification of head bands and hair bows from India.

Dear Mr. Chandel:

In your letter dated November 22, 2007 you requested a tariff classification ruling.

You state that synthetic fiber ribbons, barrettes, metal clips, plastic head bands and glue will be shipped from the U.S. to India to be assembled into finished head bands and hair bows. The head bands will be ornamented with the ribbon; hair bows will be attached to the user’s hair by means of a metal clip.

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 both of the headband and hair bows based on their elaborate style and coloring and would be the characteristic most attractive to the consumer.

The applicable subheading for the headbands and hair bows will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, 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/.

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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