The tariff classification of a headband from China.

N022892 February 25, 2008 CLA-2-96:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Ms. Miriam Espinoza Intradeco Apparel, Inc. 9500 NW 108 Avenue Miami, FL 33178 RE: The tariff classification of a headband from China. Dear Ms. Espinoza: In your letter dated February 5, 2008, you requested a tariff classification ruling. Item number EK29196R is a fabric and sequin covered semi-rigid plastic headband. The fabric is 100% polyester, totally covers the headband and constitutes 70% of the total value. In addition to the fabric covering, the headband features a large fabric bow. Based on the photograph and the component breakdown you have provided, it is determined that the fabric imparts the essential character. The applicable subheading for the headband 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 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11%. 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