The tariff classification of three headbands from China.

N300360 September 26, 2018 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of three headbands from China. Dear Mr. Kenny: In your letter dated August 30, 2018, you requested a tariff classification ruling on behalf of your client CVS Pharmacy, Inc. The product under consideration is described as the “Heart Bopper Assortment,” CVS number 243791, and comes in three styles. In your submission, they are labelled Style A, Style B, and Style C. All three styles have a plastic headband completely covered with a woven textile material. Each has feathery puffs as accents and two heart shaped decorations, which sit atop steel springs that are fully wrapped with polyester fabric material. The decorations and springs extend above the headband. For Style A, the heart decorations feature red, pink, and white plastic sequins creating outlines of the centerless heart design. The hearts for Style B are covered with plastic glitter. With Style C, the two polystyrene foam hearts are covered with red plastic sequins. In your request, you proposed the classification of 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. The court in Wilton Industries v. U.S. ruled that a heart alone is not a festive motif for Valentine's Day or any other festive occasion. As these items are not costumes and do not have recognized festive motifs limited to Valentine’s Day only, we disagree with the classification of 9505.90.6000, HTSUS. As these headbands consist of different components, they are considered composite goods and essential character must be determined, General Rule of Interpretation 3(b) noted. As the heart shaped “boppers” predominate these articles, it is in this office’s opinion that for the three headbands it is the plastic components, sequins and glitter, which provide the essential character. The applicable classification for the “Heart Bopper Assortment,” CVS number 243791, will be 9615.11.4000, 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]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 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