a)

Hairbands and headbands, consisting, for example, of a tubular knitted, elasticated loop (see photo 1), or of a rubber loop covered with textile (see photo 2), or of an elasticated band completely covered by a woven textile fabric (see photo 3), or of a loop made-up of an elastic textile band (see photo 4) are classified as clothing accessories under heading 6117 or 6217.

Examples:

b)

Hairbands and headbands, consisting of a loop or band of a textile fabric of Section XI and having a decoration of, for example, wooden beads, plastic pearls, or leather or textile elements, are considered having the essential character of other made-up clothing accessories and are thus classified under heading 6117 or 6217, by application of GIR 3(b).

Examples:

c)

Hairbands and headbands consisting mainly of, for example, plastic sequins, glued or stitched on a non-elastic textile band and covering nearly all the visible surface of the article and thus giving the article its essential character, are classified under heading 7117, by application of GIR 3(b) and Notes 9(a) and 11 to chapter 71.

Example:

d)

Hairbands and headbands consisting wholly or partially of natural or cultured pearls, precious or semi-precious stones, precious metals or of metal clad with precious metal, are classified under headings 7113 and 7116, by application of Notes 1 and 9(a) to chapter 71. See also the HS Explanatory Note to heading 9615, fourth paragraph.

e)

Hairbands and headbands consisting wholly or partially of fur or of artificial fur are classified under headings 4303 or 4304, by application of Notes 3 and 4 to chapter 43.

Example:

f)

Hairbands and headbands consisting of other materials, not textile covered, whether or not decorated (with the exception of goods referred to under d) and e)) are classified according to the constituent material of the loop, as the essential character is given by the loop and its function (for example, a plastic loop is classified under heading 3926 (see photos 1 and 2) and a rubber loop is classified under heading 4015 (see photo 3), by application of GIR 3(b)).

Examples:

g)

Goods, which are classifiable under heading 7117 as imitation jewellery and which can be used, for example, as bracelets or ankle chains, remain classifiable under that heading, even if they can be also used as a headband or hairband.

Example:

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