[Federal Register Volume 59, Number 76 (Wednesday, April 20, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-9439]


[[Page Unknown]]

[Federal Register: April 20, 1994]


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DEPARTMENT OF THE TREASURY

Customs Service

19 CFR Part 177

 

Tariff Classification of Headbands and Similar Articles

AGENCY: Customs Service, Treasury.

ACTION: Proposed interpretive rule; solicitation of comments.

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SUMMARY: At its Tenth Session the Harmonized System Committee of the 
Customs Cooperation Council approved certain amendments to the 
Explanatory Notes concerning the classification of textile headbands. 
One of these amendments states that textile headbands are excluded from 
Heading 9615 of the Harmonized Commodity Description and Coding System. 
In past rulings, Customs has classified certain textile headbands in 
Heading 9615 of the Harmonized Tariff Schedule of the United States 
(HTSUS). In application of these amendments to the Explanatory Notes, 
we believe that textile headbands are excluded from Heading 9615, 
HTSUS, and are classifiable in Section XI, HTSUS. This document invites 
comments on the classification of textile headbands.
    In addition, in the past we have classified ponytail holders and 
similar articles in Heading 9615, HTSUS. In view of the decision by the 
Harmonized System Committee and our reexamination of the issue, we are 
of the opinion that only hair care accessory items of rigid or semi-
rigid construction should be classified in Heading 9615, HTSUS. 
Ponytail holders and similar hair care accessories, not of rigid or 
semi-rigid construction, comprised of textile materials, should be 
excluded from Heading 9615, HTSUS, and classified as clothing 
accessories of section XI, HTSUS. Therefore, we are also inviting 
comments on the classification of ponytail holders and similar hair 
care accessories.

DATES: Comments must be received on or before June 20, 1994.

ADDRESSES: Comments (preferably in triplicate) may be submitted to the 
U.S. Customs Service, Office of Regulations and Rulings, Regulations 
Branch, Franklin Court, 1301 Constitution Avenue NW., Washington, DC 
20229. Comments may be viewed at the Office of Regulations and Rulings, 
Franklin Court, 1099 14th Street NW., suite 4000, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Craig Clark, Commercial Rulings 
Division, U.S. Customs Service, (202) 482-7050.

SUPPLEMENTARY INFORMATION:

Background

    Section XI of the Harmonized Tariff Schedule of the United States 
(HTSUS) provides for textiles and textile articles. Heading 6117, 
HTSUS, provides for other made up clothing accessories, knitted or 
crocheted. Heading 6217, HTSUS, provides for other made up clothing 
accessories, not knitted or crocheted. Heading 9615, HTSUS, 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.
    At its Tenth Session the Harmonized System Committee of the Customs 
Cooperation Council examined the classification of knitted headbands 
and approved the following three amendments to the text of the 
Explanatory Notes:

1. Explanatory Note to Heading 61.17 (page 845, new item (12)): 
``Headbands, used as protection against the cold, to hold the hair in 
place, etc.''
2. Explanatory Note for exclusions to Heading 63.07 (page 868, last 
paragraph, new item (e): ``Knitted headbands (heading 61.17).''
3. Explanatory Note to Heading 96.15 (page 1611, new last paragraph): 
``This heading excludes textile headbands (Section XI).''

    According to the decision of the Harmonized System Committee, 
knitted headbands are classified as clothing accessories of Heading 
6117, HTSUS. In addition, textile headbands are excluded from 
classification in Heading 9615, HTSUS, and instead, are to be 
classified as textile articles of Section XI, HTSUS.
    The Explanatory Notes to the Harmonized Commodity Description and 
Coding System (Harmonized System) constitute the official 
interpretation of the scope and content of the tariff at the 
international level. They represent the considered views of 
classification experts of the Harmonized System Committee. While not 
treated as dispositive, the Explanatory Notes are to be given 
considerable weight in Customs interpretation of the HTSUS. It has 
therefore been the practice of the Customs Service to consult the terms 
of the Explanatory Notes when interpreting the HTSUS.
    In the past, Customs has classified many headbands wholly of 
textile materials in Heading 9615, HTSUS, with the exception being 
headbands made of terry knit fabric, which were classified in Heading 
6117, HTSUS. The rationale for these decisions was that textile 
headbands met the definition of the term hair-slides and the like. We 
now believe that in application of the recent amendments to the 
Explanatory Notes, textile headbands do not fall within the scope of 
Heading 9615, HTSUS, and are excluded from that heading. We are 
inviting comments regarding this proposed classification change.
    The type of article considered by the Harmonized System Committee 
and classified in Heading 6117, HTSUS, was a soft knitted textile 
headband, without any underlying foundation of plastic, metal, etc. 
Some headbands have a mixed construction, e.g., a plastic base and a 
textile covering. Based on the amendments to the Explanatory Notes and 
the views expressed by other customs administrations, we believe that 
headbands of mixed construction, having a rigid or semi-rigid 
foundation, would meet the definition of the term hair-slides and the 
like and remain classified in Heading 9615, HTSUS. Those headbands of 
soft construction and made primarily of textile materials would be 
considered textile headbands and thus would be excluded from Heading 
9615, HTSUS.
    Accordingly, while we have previously classified many ponytail 
holders and similar articles in Heading 9615, HTSUS, the evidence of 
record supports a finding that the term hair-slides and the like of 
Heading 9615, HTSUS, refers to articles of rigid or semi-rigid 
construction. This view is consistent with the Explanatory Notes to 
Heading 9615, HTSUS, which state that hair-slides and the like are 
usually made of plastics, ivory, bone, horn, tortoise-shell, metal, 
etc. Soft ponytail holders and similar hair care accessories made of 
textile materials should therefore be excluded from Heading 9615, 
HTSUS, and be classified as clothing accessories of section XI, HTSUS. 
Consequently, we are also inviting comments on the classification of 
ponytail holders and similar hair care accessories.

Comments

    Before making a determination on this matter, Customs invites 
written comments from interested parties on this issue. Comments 
submitted will be available for public inspection in accordance with 
the Freedom of Information Act (5 U.S.C. 552), Sec. 1.4, Treasury 
Department Regulations (31 CFR 1.4), and Sec. 103.11(b), Customs 
Regulations (19 CFR 103.11(b)), on regular business days between the 
hours of 9 a.m. and 4:30 p.m. at the Regulations Branch, U.S. Customs 
Service, Office of Regulations and Rulings, Franklin Court, 1099 14th 
Street NW., suite 4000, Washington, DC.

    Approved: March 31, 1994
George J. Weise,
Commissioner of Customs.
John P. Simpson,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 94-9439 Filed 4-19-94; 8:45 am]
BILLING CODE 4820-02-P