CLA-2 RR:CR:TE 963883 TF
Ms. Quncie Akins,
Circle International, Inc.
4711 LeBourget Drive
St. Louis, Missouri 63134
RE: Classification of bridal headpieces; Combs, hair-slides and the like; Heading 9615, HTSUSA
Dear Ms. Akins:
This is in response to your request on behalf of your client, Bridal Original, dated March 12, 1998, concerning the classification of five styles of bridal headpieces under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Five samples were submitted with your request.
The submitted merchandise at issue consists of five styles of hair ornaments that are made in China. You describe the samples as “bridal headpieces.” Bridal headpieces are highly decorative hair ornaments typically worn on top of the head by brides. After the bridal headpieces are imported into the United States, veils are often attached to form bridal veils. However, in their imported condition, the headpieces are not dedicated for use with a veil.
FACTS:
Style H863 is a semi-circular headpiece. The base is made of a paper covered wire and covered with ivory colored textile and wire flower and petal shaped decorations. The headpiece is also embellished with simulated pearls and rhinestones that are glued to the textile fabric. The interior portion features loops on both sides to hold small combs that are used to secure the headpiece to the head.
Style H868 is a semi-circular headband. The base is a plastic formed headband that is covered in textile fabric on the interior portion. The exterior portion is covered with clear beads, simulated pearls and textile flowers.
Style H882 is a semi-circular headband. The base is a plastic formed headband that is covered in textile fabric on the interior portion. The exterior portion is covered with textile fabric that is formed in floral and loop designs. The center row of flowers contain rhinestones in the center and the textile loop patterns contain simulated pearls in the center. Two textile flowers that contain a cluster of simulated pearls and a rhinestone are attached at each end of the headband.
Style H861 has a base that is made of ivory colored textile covered wire that is covered with mesh textile fabric. The interior of the headpiece features loops in the center to hold a small comb that is used to secure the headpiece to the head. The exterior portion is entirely covered with glued textile fabric flowers and simulated pearl beads. Along the edge, a strand of simulated pearl beads and an ivory colored textile bow is glued to the mesh textile fabric.
Style H864 is a decorative hair ornament consisting of a clear-colored hair comb that is attached to textile loop fabric which is glued to a bundle of paper-covered wire. The hair ornament contains textile and wire leaf-shaped decorations along with simulated pearl beads and textile flowers.
ISSUE:
What is the proper classification of the bridal headpieces under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The classification of substantially similar merchandise was addressed in HQ 963482, dated December 28, 2001. In that ruling, it was determined that bridal headpieces were properly classifiable in subheading 9615.19.6000, HTSUSA, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.”
With the exception of style H864, all of the instant articles are bridal headpieces. As these articles are substantially similar to the merchandise addressed in the aforementioned ruling, they should be classified accordingly in subheading 9615.19.6000, HTSUSA, dutiable at 11 percent ad valorem.
Style H864 is a decorative hair comb. Hair combs, other than of hard rubber or plastics, are provided in subheading 9615.19.2000 and 9615.19.4000, HTSUSA. Combs that are valued less than $4.50 per gross are classified in subheading 9615.19.2000, HTSUSA, dutiable at 9.7 cent/gross +1.3%. Combs valued greater than $4.50 per gross are classified in subheading 9615.19.4000, HTSUSA, dutiable at 28.8 cent/gross + 4.6%.
Attached you will find the above-cited ruling letter for your reference. As the subject merchandise is substantially similar to the merchandise addressed in the aforementioned ruling, the subject merchandise should be classified accordingly in subheading 9615.19, HTSUSA. Classification at the eight-digit subheading level should be as indicated above dependent upon the value of the combs.
HOLDING:
Bridal headpieces (Styles H863, H868, H882, H861) are classifiable under subheading 9615.19.6000, HTSUSA, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs hair-slides and the like: Other: Other.” The general column one duty rate is eleven percent ad valorem.
Style H864 is classifiable under subheading 9615.19.2000 or 9615.19.4000, HTSUSA. As we do not have information related to the value of the combs, we are providing you with both subheadings which may be applicable for classification of the hair combs. Subheading 9615.19.2000, HTSUSA, provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs hair-slides and the like: Other: Combs: Valued not over $4.50 per gross.” The general column one duty rate is 9.7 cent/gross +1.3% ad valorem. Subheading 9615.19.4000, HTSUSA, provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs hair-slides and the like: Other: Combs: Valued over $4.50 per gross.” The general column one duty rate is at 28.8 cent/gross + 4.6% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division