The tariff classification of a plastic and textile headband from China.

N292774 December 22, 2017 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Ms. Karen Wilder Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of a plastic and textile headband from China. Dear Ms. Wilder: In your letter dated December 5, 2017, you requested a tariff classification ruling on a girl’s semi-rigid plastic headband wrapped with fabric. You submitted a sample of the “ice cream cone” motif headband along with a material breakdown table. The headband, PO number 233481, is made of a semi-rigid plastic and is covered with chief fiber cotton woven poplin fabric. Attached to the headband, to one side, is a decorative polyurethane applique into which an image of an ice cream cone has been embroidered. The applique is fastened on to a small felt fabric backing that is, in turn, secured to the headband. The headband is composed of different component materials, textiles and plastic, and is considered a composite good. In consideration of what provides the essential character, the ice cream cone applique is the focal point of the headband and holds the greatest cost of the different elements. Further, the embroidery and polyester felt backing predominate the value of the ice cream cone. In the opinion of this office, the essential character of this headband is imparted by the textile components. The applicable classification for the headband, PO number 233481, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division