CLA-2-96:OT:RR:NC:N4:433
Kathy Trotta
Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of fashion combs from China.
Dear Ms. Trotta:
In your letter dated November 20, 2009, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you.
Model 38040 is a fashion double hair comb. The composition of the double fashion comb is 90% metal, 9.1% plastic beads and 0.9% resin. Each hair comb has metal teeth and decorative beads, and is attached by bungees (fabric covered elastic) using a lattice design that allows hair to be held together. Popular hair styles and elegant designs can be created by the use of this hair comb.
Model 38041 is a fashion double hair comb. The composition of the double fashion comb is 88% metal, 11.3% plastic beads and 0.7% resin. Each hair comb has metal teeth and decorative beads, and is attached by bungees (fabric covered elastic) using a lattice design that allows hair to be held together. Popular hair styles and elegant designs can be created by the use of this hair comb.
Model 38042 is a fashion double hair comb. The composition of the double fashion comb is 62.5% plastic and 37.5% fabric covered elastic. Each hair comb has plastic teeth and is attached by bungees (fabric covered elastic) using a lattice design that allows hair to be held together. Popular hair styles and elegant designs can be created by the use of this hair comb.
Model 38043 is a fashion double hair comb. The composition of the double fashion comb is 25% plastic and 75% fabric covered elastic. Each hair comb has plastic teeth and is attached by bungees (fabric covered elastic) using a lattice design that allows hair to be held together. Popular hair styles and elegant designs can be created by the use of this hair comb.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined 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 GRIs, 2 through 6, may then be applied in order.
GRI 3(b) provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." Recent court decisions on the essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods.
By application of GRI 3(b), models 38040 and 38041 are composite goods composed of metal, plastic beads and resin, and models 38042 and 38043 are composite goods composed of plastic and fabric covered elastic. The essential character of the fashion double hair combs is imparted by the teeth of the combs, which holds the hair in place. Accordingly models 38040 and 38041 are combs made of metal and models 38042 and 38043 are combs made of plastic.
The applicable subheading for models 38040 and 38041, (metal) double hair combs, will be 9615.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like…..: Combs, hair-slides and the like: Other; Combs; Valued over $4.50 per gross.” The rate of duty will be 28.8¢/gross + 4.6% ad valorem.
The applicable subheading for models 38042 and 38043, (plastic) double hair combs, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like…..: Combs, hair-slides and the like: Of hard rubber or plastic; Combs, Valued over $4.50 per gross; Other.” The rate of duty will be 28.8¢/gross + 4.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division