&&The R20-431915 Ladies' Horseshoe Headband is a horse-shoe shaped headband made of hard plastic covered by woven polyester fabric.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9615.11.00.00. This tariff classification number is correct.&&&&Headbands are worn in the hair or around the forehead to hold hair away from the face or eyes, and also for fashion. Heading 96.15 provides for “Combs, hair-slides and the like” and Explanatory Note (3) to heading 96.15 states that this heading covers hair-slides and the like for holding the hair in place or for ornamental purposes. Since it is the plastic part of the R20-431915 Ladies' Horseshoe Headband which keeps the hair and the product itself in place through its shape and rigidity, the product is not considered a textile headband of Section XI. It meets the terms of heading 96.15 and the terms of subheading 9615.11 which provides for articles "of hard rubber or plastics".&&