The tariff classification of leather and cotton headbands from China.
Issued September 6, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9615.19.6000
Headings: 9615
GRI rules applied: GRI 3
Product description
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In regards to style numbers 11630520 composed of both leather and plastic and 1163011 composed of both textile and plastic, the essential character is determined to be the covering of the headband, rather than the plastic.
CBP rationale
The applicable subheading for the headbands will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8615, and parts thereof: Combs, hair-slides and the like: Other: Other.
Full text
N016376 September 6, 2007 CLA-2-96:RR:SP:233 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Diane M. Mauceri UTI United States, Inc. 230-39 International Airport Center Boulevard Suite 1000 Springfield Gardens, NY 11413 RE: The tariff classification of leather and cotton headbands from China. Dear Ms. Mauceri: In your letter dated August 16, 2007 on behalf of Burberry, you requested a tariff classification ruling. Style number 11630520 is a ladies semi-rigid plastic headband covered with quilted leather. Style number 11630511 is a ladies semi-rigid plastic headband covered with 100% cotton fabric in a trademark Burberry design. The samples which you submitted are being returned as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In regards to style numbers 11630520 composed of both leather and plastic and 1163011 composed of both textile and plastic, the essential character is determined to be the covering of the headband, rather than the plastic. The applicable subheading for the headbands will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8615, 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, National Commodity Specialist Division
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