Classification of a Polyester/Cotton Knit Hairband Used forPonytails

HQ 954199 JULY 15, 1993 CLA-2 CO:R:C:T 954199 jlj CATEGORY: Classification TARIFF NO.: 6117.80.0035 Ms. Judy A. Meszaros Pre-Classification Section Leader Kmart Corporation 3100 West Big Beaver Road Troy, Michigan 48084-3163 RE: Classification of a Polyester/Cotton Knit Hairband Used for Ponytails Dear Ms. Meszaros: In your letter of March 13, 1993, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a girls' knit hairband manufactured in Taiwan. A sample hairband was submitted with your letter. As you requested, the hairband is being returned to you under separate cover. FACTS: The sample submitted, Style # 1504, is a girl's 60 percent polyester, 40 percent cotton knit hairband. It is composed of a circle of elastic approximately 2 inches wide in its unexpanded size which is covered by a knit fabric. The hairband will be imported attached to a girl's dress of the same material. Inasmuch as we have not been furnished with samples of the goods in their condition as imported, we can only rule on the submitted sample. Style # 1504 is a self fabric hairband which is not large enough in circumference to put around a girl's entire head. It is a small size band intended to go around a ponytail or to hold a girl's hair back at the nape of her neck. ISSUE: What is the HTSUSA classification for the headband? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes. Heading 6117, HTSUSA, provides for other made up clothing accessories, knitted or crocheted. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) are the official interpretation of the nomenclature at the international level. The EN for Heading 6117, state that: This heading covers made up knitted or crocheted clothing accessories, not specified or included in the preceding headings of this Chapter or elsewhere in the Nomenclature. * * * * The heading covers, inter alia: * * * * (12) Headbands, used as protection against the cold, to hold the hair in place, etc. The instant headband meets the definition of "made up" set forth in Note 7 of Section XI, HTSUSA, because it is produced in the final state, ready for use without sewing or other working. In Customs Headquarters Ruling Letter (HRL) 088540 of June 3, 1991, this office defined an "accessory" as an article which is related to the primary article and which is intended for use solely or principally with a specific article. Given that the instant hairband will be imported with a dress made of the same material and that it will presumably be worn with the dress, the hairband meets the definition of a clothing "accessory." In HRL 089086 of May 22, 1992, a decorative headband was classified as a clothing accessory in Heading 6117. While that headband was intended to go around the wearer's entire head rather than around a ponytail, we find that the instant article is similar enough to it in decorativeness and function to be classified in Heading 6117. We also find that the instant hairband is similar enough to the headbands used to hold the hair in place which are described within the EN for Heading 6117 to be covered by these EN. Accordingly, the sample hairband is classified as a clothing accessory in Heading 6117. HOLDING: The instant headband is classified under the provision for other made up clothing accessories, knitted or crocheted;...; other accessories, in subheading 6117.80.0035, HTSUSA, textile category 659, dutiable at the rate of 15.5 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division