H81476 H8 Ruling Active

The tariff classification of a tiara from China. Dear Mr. Hoffacker:

Issued June 1, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9615.11.4000

Headings: 9615

Product description

The submitted sample, Item #90677, referred to as a Fantasy Dress-Up Tiara, is headband designed to be worn by children, ages 3 and up. The headband is constructed of plastic and is covered with artificial feathers. Silver colored plastic beads wired to the front of the headband create the tiara. The sample is being retained for official purposes.

CBP rationale

The applicable subheading for the tiara, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hairslides and the like; of hard rubber or plastic; other; not set with imitation pearls or imitation gemstones.

Full text

PD H81476 June 1, 2001 CLA-2-96:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a tiara from China. Dear Mr. Hoffacker: In your letter dated May 15, 2001, filed on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. The submitted sample, Item #90677, referred to as a Fantasy Dress-Up Tiara, is headband designed to be worn by children, ages 3 and up. The headband is constructed of plastic and is covered with artificial feathers. Silver colored plastic beads wired to the front of the headband create the tiara. The sample is being retained for official purposes. The applicable subheading for the tiara, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hairslides and the like; of hard rubber or plastic; other; not set with imitation pearls or imitation gemstones. The duty rate will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, John M. Regan Service Port Director Cleveland, Ohio

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