CBP Ruling H81721 — The tariff classification of headbands and a sponge from China.

Tariff classification

Headings: 6302, 6117

Product description

The submitted samples are two headbands and a sponge. Ref. C64151, headband is composed of knit 80% cotton/20% polyester terry cloth fabric. The headband is approximately 3¼” wide with a knot at the front and a hook and loop closure at the back. Ref. C62633, headband composed of knit 80% cotton/20% polyester terry cloth fabric. The headband is approximately 3¼” wide with a hook and loop closure at the back. Both headbands are used to hold the hair back. Ref. C64174 is a sponge mitt composed of 100% silk fabric. The mitt is terry cloth on one side and a smooth fabric on the other.

CBP rationale

The applicable subheading for the headbands, Ref. C64151 and Ref. C62633 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted… Other accessories: Other: Headbands, ponytail holders and similar articles. The applicable subheading for the sponge mitt will be 6302.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Bed linens, toilet linen and kitchen linen: Other: Of other textile materials: Containing 85 percent or more by weight of silk of silk waste.

Full text

NY H81721 June 15, 2001 CLA-2-61:RR:NC:3:353 H81721 CATEGORY: Classification TARIFF NO.: 6117.80.8500, 6302.99.1000 Mr. Tom Staub Interfrieght co. 221 Sheridan blvd. Inwood, N.Y. 11096 RE: The tariff classification of headbands and a sponge from China. Dear Mr. Staub: In your letter dated May 29, 2001 you requested a tariff classification ruling. The submitted samples are two headbands and a sponge. Ref. C64151, headband is composed of knit 80% cotton/20% polyester terry cloth fabric. The headband is approximately 3¼” wide with a knot at the front and a hook and loop closure at the back. Ref. C62633, headband composed of knit 80% cotton/20% polyester terry cloth fabric. The headband is approximately 3¼” wide with a hook and loop closure at the back. Both headbands are used to hold the hair back. Ref. C64174 is a sponge mitt composed of 100% silk fabric. The mitt is terry cloth on one side and a smooth fabric on the other. The applicable subheading for the headbands, Ref. C64151 and Ref. C62633 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted… Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.9% ad valorem. The applicable subheading for the sponge mitt will be 6302.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Bed linens, toilet linen and kitchen linen: Other: Of other textile materials: Containing 85 percent or more by weight of silk of silk waste.” The duty rate will be 3.5% ad valorem. There are no quota restraints or visa requirements on this merchandise. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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