CLA-2 CO:R:C:G 087920 SLR
Mr. Michael Veny
Vice President
Abe M. Knipper, Inc.
60 Sheridan Blvd.
Inwood, NY 11696
RE: Headband and Ponytail Holder Ensembles
Dear Mr. Veny:
This is in response to your letter of August 20, 1990, on
behalf of Edward Jay Accessories, requesting the classification
of plastic headband and textile ponytail holder ensembles under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were provided for our inspection.
FACTS:
The ensembles at issue are representative of styles BS4049
and BS4099. Each ensemble, imported in a clear plastic pouch,
contains four plastic headbands with two rows of short comb
teeth on the inside of the band and six textile and elastic
ponytail holders.
ISSUE:
Whether either of the ensembles qualifies as a "set" under
the HTSUSA, and, if not, how must their classification be
resolved.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes. GRI 3(b) provides that goods put up in sets
for retail sale shall be classified as if they consisted of the
material or component which gives them their essential character.
The Explanatory Note to GRI 3(b), however, indicates that
in order to qualify as a "set," goods must consist of
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at least two different articles prima facie classifiable under
different headings, contain products or articles put up together
to meet a particular need or carry out a specific activity, and
be put up in a manner suitable for sale directly to the user
without repacking.
While the subject combinations contain articles put up
together to meet a particular need in a manner suitable for the
direct sale to the user, their contents are not classifiable
under two different headings; headbands and ponytail holders are
both classifiable in heading 9615, HTSUSA. Accordingly, neither
one of the subject combinations qualifies as a "set" under the
HTSUSA. The headbands and the ponytail holders, therefore, must
be classified separately.
Heading 9615, HTSUSA, provides, in pertinent part, for
"[c]ombs, hair-slides and the like." The Explanatory Note to
heading 9615 indicates that that heading includes, among other
things, dress combs of all kinds, whether for personal adornment
or for keeping the hair in place, and hair-slides and the like
for holding the hair in place or for ornamental purposes.
According to the note, these articles are usually made of
plastics, ivory, bone, horn, tortoise-shell, metal, etc.
The headbands are best described as combs and are
classifiable in heading 9615. The ponytail holders are best
described as hair-slides and are classifiable in heading 9615.
This is so, notwithstanding the fact that the ponytail holders
are made of a material other than those deemed characteristic of
hair-slides and the like; the Explanatory Note to heading 9615
does not exclude articles of textile from that heading.
HOLDING:
The headbands are classifiable in subheading 9615.11.1000,
HTSUSA, which provides for combs, hair-slides and the like: of
hard rubber or plastics: combs: valued not over $4.50 per gross.
The applicable rate of duty is 14.4 cents per gross plus 2
percent ad valorem.
The ponytail holders are classifiable in subheading
9615.19.6010, HTSUSA, which provides for combs, hair-slides and
the like: other (than hard rubber or plastics): other (than
combs), of textile materials. The applicable rate of duty is 11
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division