CBP Ruling N251311 — The tariff classification of beaded articles from India

Tariff classification

Headings: 7018

Product description

Style 334813 is a women’s headband (tan color) composed of 100 percent cotton sheeting largely covered by glass, plastic and metal beads. The beads are threaded and sewn onto the woven fabric which is cut in an alternating flower and small circle pattern. There are two narrow elastic bands sewn onto the ends of the article to keep it in place when it is worn. Style 342611 is a women’s headband (black color) composed of 100 percent cotton sheeting largely covered by glass, plastic and metal beads. The beads are sewn onto the woven fabric which is cut in an alternating small and medium circular pattern. There are two narrow elastic bands sewn onto the ends of the article to keep it in place when it is worn.

CBP rationale

The applicable subheading for the embellished headbands will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other.

Full text

N251311 April 3, 2014 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square, 11th floor New York, NY 10036 RE: The tariff classification of beaded articles from India Dear Ms. Diamant: In your letter dated March 3, 2014 you requested a tariff classification ruling. Two samples were submitted for our examination which will be returned to you as requested. Style 334813 is a women’s headband (tan color) composed of 100 percent cotton sheeting largely covered by glass, plastic and metal beads. The beads are threaded and sewn onto the woven fabric which is cut in an alternating flower and small circle pattern. There are two narrow elastic bands sewn onto the ends of the article to keep it in place when it is worn. Style 342611 is a women’s headband (black color) composed of 100 percent cotton sheeting largely covered by glass, plastic and metal beads. The beads are sewn onto the woven fabric which is cut in an alternating small and medium circular pattern. There are two narrow elastic bands sewn onto the ends of the article to keep it in place when it is worn. The applicable subheading for the embellished headbands will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other. The rate of duty will be 6.6 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 Jacob Bunin at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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