NY 866300: The tariff classification of a headband with sunglasses fromTaiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        
                              NY 866300

                              Aug 23 1991    


CLA-2-90:S:N:N1:114 866300  

CATEGORY:  Classification

TARIFF NO.: 9004.10.0000  

Mr. Peter A. Pennesi,
Import Supervisor
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, Tennessee  38130-0250

RE:  The tariff classification of a headband with sunglasses from
Taiwan.

Dear Mr. Pennesi:

     In your letter dated August 2, 1991, on behalf of Contact,
Inc., Memphis, Tennessee, you requested a tariff classification
ruling.  A sample and descriptive literature were also submitted. 
     
  
     The item for which you request a classification is called a
"Skandanna."  The Skandanna consists of a sweat headband (or
bandanna) with detachable sunglasses.  The Skandanna can be used
solely as a sweat headband, or as a sweat headband combination
with sunglasses which are attached to the headband.  The
principal use of the Skandanna is for perspiration control on the
forehead and also eye protection from the sun.  The headband is
of woven fabric consisting of 65 percent cotton and 35 percent
polyester.  The sunglasses consist of a plastic, one-piece lens,
with Velcro at the rim for attachment to the headband.  (There is
an opening in the headband, cut to size to accommodate the
sunglasses.)  
The headband can be worn without the sunglasses.  However, the
sunglasses cannot be worn alone.  The Skandanna will always be
sold as a unit-- headband and sunglasses together.  The Skandanna
will be sold in variety stores, drug store chains, sports
stadiums, and  mail catalog houses.  The Skandanna is designed
for wear by men, women, and children.

     The applicable subheading for the Skandanna (headband with
sunglasses) will be 9004.10.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for sunglasses.  The rate
of duty will be 7.2 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport