CLA-2 CO:R:C:F 950614 LPF
Mr. Robert P. Rait
Import Coordinator,
Almar Sales Company
12 West 37th Street
New York, NY 10018
RE: Modification of Pre-Entry Classification Ruling 860983;
Interchangeable Photo Frame Collection in subheading
9615.11.4000, HTSUSA; Imitation Pearl Barrette in
subheading 9615.11.5000, HTSUSA
Dear Mr. Rait:
In Pre-Entry Classification Ruling 860983 issued April 25,
1991, an interchangeable photo frame collection, from China, was
classified in subheading 9615.19.6010, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), providing for combs,
hair-slides and the like, of textile materials. The general
column one rate of duty was 11 percent ad valorem. In addition,
an imitation pearl barrette, from China, was classified in
subheading 9615.11.4000, HTSUSA, providing for combs, hair-slides
and the like, not set with imitation pearls or imitation
gemstones. The general column one rate of duty was 5.3 percent
ad valorem. Subsequently, we have reviewed that ruling and have
found it to be in error. The correct classification is as
follows.
FACTS:
The interchangeable photo frame collection, style #LL552,
includes a necklace consisting of a plastic heart-shaped photo
frame suspended on a braided textile cord, two plastic heart-
shaped photo frames on plastic bar barrettes and a small clear
vinyl pouch containing twelve individual paper heart-shaped
photos designed to fit into either the barrettes or the necklace.
The pearl barrette, style #TS-2700, consists of imitation
pearls on a metal spring clasp. You submitted samples of both
articles with your request for a modification.
-2-
ISSUE:
Whether the interchangeable photo frame collection is a set
for tariff purposes and whether both the photo frame collection
and pearl barrette are classifiable in heading 9615, HTSUSA, as
combs, hair-slides and the like, including the appropriate
subheading.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Photo Frame Collection
The photo frame collection consists of several articles
including a necklace, barrettes, a vinyl pouch and paper photos.
Since the HTSUSA provides for each of these articles in separate
headings, classification is determined by applying GRI 3(a) which
explains, in pertinent part, that when goods are, prima facie,
classifiable in two or more headings, the articles are to be
classified in the heading which provides the most specific
description of the good in question. However, all headings are
regarded as equally specific when each refers to part only of the
items in a set put up for retail sale.
In accordance with Explanatory Note X to GRI 3(b), the
photo frame collection is a set since: (a) at least two of the
articles are classifiable in different headings; (b) the
merchandise consists of items put up together to meet a
particular need, specifically, for a child's personal adornment;
and (c) the set, which is packaged in plastic affixed to a board,
is ready for direct sale without repacking.
-3-
Since the photo frame collection is, therefore, a set, and
the headings under which the components could be classified refer
to only part of the articles in the set, we must next turn to GRI
3(b) to classify the photo frame collection. This rule provides
that the set is classified by the component which gives the set
its essential character. "Essential character" is the attribute
which strongly marks or serves to distinguish what an article, or
set, is. Explanatory Note VIII to GRI 3(b) provides that
essential character may be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the use of the
goods.
In this case, the barrettes impart the essential character.
The barrettes represent the greatest quantity and bulk of the
components. In addition, the use of the other components, such
as the paper photos, revolve around the use of the barrettes.
Focusing on the appropriate heading for the barrettes, the
Explanatory Notes to heading 9615, HTSUSA, explain that hair-
slides and the like, hold the hair in place or are used for
ornamental purposes. Therefore, the article is classifiable in
heading 9615, HTSUSA. Since the barrettes are plastic, the
applicable subheading is 9615.11.4000, HTSUSA, providing, in
pertinent part, for plastic hair slides.
Pearl Barrette
This article consists of imitation pearls on a metal spring
clasp. Pursuant to GRI 1, the article is classifiable according
to the terms of the headings of the tariff schedule. Once again,
heading 9615, HTSUSA, provides for the barrette since it is a
hair-slide which holds the hair in place or is used for
ornamental purposes.
As for the proper classification of the article at the
subheading level, subheading 9615.11.4000, HTSUSA, provides for
plastic hair-slides not set with imitation pearls or gemstones,
while subheading 9615.11.5000, HTSUSA, provides for other plastic
hair-slides. In this case, the applicable subheading is
9615.11.5000, HTSUSA, since the barrette is, in fact, set with
imitation pearls.
-4-
HOLDING:
The interchangeable photo frame collection is properly
classified in subheading 9615.11.4000, as "[c]ombs, hair-slides
and the like;...combs, hair-slides and the like (con.): of hard
rubber or plastics (con.): Other: Not set with imitation pearls
or imitation gemstones." The general column one rate of duty is
5.3 percent ad valorem.
The pearl barrette is properly classified in subheading
9615.11.5000, as "[c]ombs, hair-slides and the like;...combs,
hair-slides and the like (con.): Of hard rubber or plastics
(con.): Other: Other (than those not set with imitation pearls or
imitation gemstones)." The general column one rate of duty is 11
percent ad valorem.
This notice should be considered a modification of Pre-Entry
Classification Ruling 860983 pursuant to 19 CFR 177.9(d)(1). It
is not to be applied retroactively to Ruling 860983 (19 CFR
177.9(d)(2)) and will not, therefore, affect past transactions
for the importation of your merchandise under that ruling.
However, for the purposes of future transactions in merchandise
of this type, Ruling 860983 will not be valid precedent. We
recognize that pending transactions may be adversely affected by
this modification, in that current contracts for importations
arriving at a port subsequent to this decision will be classified
pursuant to it. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division