The tariff classification of a light up headband from China.

N314522 September 28, 2020 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a light up headband from China. Dear Mr. Kenny: In your letter dated September 11, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. An image was submitted in lieu of a sample. The headband under consideration is described in your request as the “Light Up St Patrick's Day Unicorn Headband,” CVS number 512971. The headband is made from a semi-rigid plastic and is completely covered with a green polyester fabric. Attached to the crown of the headband is a pair of plastic ears, green sparkle plastic shamrocks, green polyester fabric shamrocks, and a unicorn horn that lights up when activated. Per your submission, the plastic predominates in weight over the other components. This headband would be considered a hair-slide of heading 9615, but as it consists of different components, it is deemed to be a composite good, and the essential character must be determined per General Rule of Interpretation 6 and 3(b). This office is of the opinion that the plastic elements would impart the essential character to this headband. The applicable classification for the “Light Up St Patrick's Day Unicorn Headband,” CVS number 512971, will be 9615.11.4000, 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]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 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