The tariff classification of a headband from China.

N249208 January 21, 2014 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.5000 Karen Wilder Senior Manager Customs Compliance Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of a headband from China. Dear Ms. Wilder: In your letter dated January 6, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. PO#206609 is identified by you as the “gem pearl” headband. The item consists of a semi-rigid plastic band, completely covered over in woven polyester Grosgrain ribbon fabric, adorned in part with five faux gemstones (rhinestones) made of acrylic plastic and 4 faux pearls made of plastic. The stretched headband measures approximately thirteen linear inches, of which, the faux gemstones and pearls cover approximately four linear inches. This headband is intended for girls from ages three to twelve years old. Company provided material breakdown information indicates that the weight of the plastic band far exceeds the weight of all of the other components, taken individually or aggregated together. Further, the cost of all of the components are appreciable to each other with the cost of the faux plastic gemstones and pearls aggregated together being significantly higher than the aggregated cost of the plastic band or woven polyester fabric. Even taken individually, the cost for the faux gemstones or faux pearls is more than the individual cost for the plastic band or woven polyester fabric. The “gem pearl” headband is composed of different components (plastic band, polyester fabric, and plastic gemstones and pearls) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. We recognize that Treasury Decision, TD 96-24 dated March 15, 1996, stated that the essential character of a plastic or metal barrette or clasp, decorated or covered over with textile material, was imparted by the base, which functions to hold the hair in place. This steadfast position appears to have been unsettled in the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006. The Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. For purposes of making an essential character determination on the “gem pearl” headband, a visual inspection of the item will be conducted and a review of the provided material breakdown information will be undertaken. Individually or in the aggregate it stands to recognize that the cost for the plastic gemstones or pearls are higher than the plastic band, while the weight of the unseen plastic band far exceeds the weight of the other components, taken individually or in the aggregate. Despite the utilitarian nature of the plastic band to hold one’s hair in place and the fabric not overly standing out in appearance yet covering over the band, the cost factors of both the faux gemstones and pearls is indicative of the name supporting the identity of the headband and of the pronounced ornamentation causing the headband to be attractive to girls. Accordingly, we find that the essential character of the headband is imparted by the plastic, faux gemstones and pearls. The applicable subheading for the “gem pearl” headband will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like….: Combs, hair slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division