The tariff classification of athletic headband and wristbands; sweatbands from China

N291987 December 1, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Kim Benedetto Seasons USA, Incorporated 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of athletic headband and wristbands; sweatbands from China Dear Ms. Benedetto: In your letter dated November 9, 2017, you requested a tariff classification ruling. You submitted photos of an athletic headband and wristbands #OEM18-0739. You state the fiber composition of both items is cotton and the headband measures approximately 6 ¾ inches in length and the wristbands measure approximately 3 inches in length. The athletic headband and wristbands are worn to absorb sweat so as to prevent it from running into the wearer's face and hands during vigorous activity. These goods perform an essential function in and of themselves and it is this function, absorbing sweat, which provides the motivating impetus for their purchase and therefore they are not considered clothing accessories. The applicable subheading for the athletic headband and wristbands, #OEM18-0739 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division