The tariff classification of a head wrap from China.

N092438 February 24, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.8500 Ms. Kathy Trotta Conair Corp. 150 Milford Road East Windsor, New Jersey 08520 RE: The tariff classification of a head wrap from China. Dear Ms. Trotta: In your letter dated January 25, 2010 you requested a tariff classification ruling. The sample will be returned to you. Model 50209 is a head wrap with a metal jeweled keeper, which you state is constructed of 50 percent polyester/50 percent polyurethane plastic material. However, examination reveals that the head wrap is constructed of two layers of knit man made fiber fabric with a center layer of cellular polyurethane plastic material. The item has an elastic closure with a metal flower featuring rhinestones. The applicable subheading for the head wrap Model 50209 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division