SO CALLED HEADBAND AND HAIRDRESSING AID. ARTICLE IS MADE FROM FLEXIBLE PLASTIC (67%) AND ELASTIC (33%). THE PLASTIC HAS TEETH ON THE INSIDE TO HELP HOLD THE BAND IN PLACE. THE ELASTIC PART (WHICH FORMS THE LOOP) IS RUBBER COVERED IN A KNITTED TEXTILE OUTER. THE ARTICLE IS USED TO CREATE VARIOUS HAIRSTYLES.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6117 - OTHER MADE-UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES GIR 3B HAS BEEN USED AS THE RUBBER LOOP COVERED IN KNITTED TEXTILE MATERIAL IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 611780 - OTHER ACCESSORIES CN CODE 61178010 - KNITTED OR CROCHETED, ELASTICATED OR RUBBERISED ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S TO HEADING 6117 NOTE (12) HSEN'S TO HEADING 9615 CNEN'S TO HEADING 9615 NOTE (A) EC REGULATION 926/2004