The tariff classification of items from China

N265589 July 9, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9530; 6307.90.9889; 9615.11.5000 Sanna Nimmo Vx Intimates USA Inc. P.O. Box 626 Katonah, NY 10536 RE: The tariff classification of items from China Dear Sir or Madam: In your letter dated May 19, 2015, you requested a tariff classification ruling. The samples submitted will be returned as requested. The sample submitted, style 23134, is a woven “v-shaped applique,” that is composed of 100% polyester woven fabric.  The item features a small ribbon loop placed on the bottom “v” portion of the applique and two ribbon ties on each side of the item. The ribbon loop secures to the middle finger and the two sets of ribbon tie the item to the wrist and arm.  The woven fabric features decorative embroidery with beads and rhinestones. The sample submitted, style 23296, is a ribbon sash belt constructed of 100% polyester woven fabric. The sash belt measures approximately 107 inches long and 1½ inches wide. It features a beaded applique at the center. The sample submitted, style 232011, is a ribbon bracelet, composed of 100% polyester woven fabric. The bracelet features a beaded applique. The sample submitted, style 23267, is a ladies headband.  The headband consists of an underlying semi-rigid plastic band, covered over in 100% white Polyester satin fabric.  An embroidered imitation gemstone and beaded floral motif with Polyester backing is glued on the band.  The ends of the headband are wrapped with ribbon. The sample submitted, style 232911, is a ladies hair clip.  The hair clip consists of a 100% Polyester organza and has a floral motif of imitation gemstones and beads. There is a backing of 100% Polyester ribbon onto the organza. A metal clip is glued at the back of the hair clip. The ladies hair accessories are composed of different components (Polyester fabric, plastic beads, imitation gemstones, etc.) and are considered composite goods. 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. In this instance, we are of the opinion that the plastic beads impart the essential character to the hair accessories, in that the beads by quantity, volume and patterns of style, are the visuals that provide the embellishment of both the headband and hair clip. The imitation gemstones provide additional ornamentation to the hair accessories. The applicable subheading for styles 23267 and 232911 will be 9615.11.5000, 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: Of hard rubber or plastics: Other: Other”. The rate of duty will be free. Y 894326 The applicable subheading for the style 23134 will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for styles 23296 and 232011 will be 6217.10.9530, HTSUS, which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers.” The rate of duty 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 styles 23267 and 232911, contact National Import Specialist Neil H. Levy at [email protected]. If you have questions regarding style 23134, contact National Import Specialist Adleasia Lonesome at [email protected]. If you have any questions regarding styles 23296 and 232011, contact National Import Specialist Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division