CLA-2-71:OT:RR:NC:N2:233
Ms. Helene Cooper
Original Concepts
701 East 3rd Street Suite 130
Los Angeles, CA 90013
RE: The tariff classification of a feather hair clip from China, Vietnam and Taiwan.
Dear Ms. Cooper:
In your letter dated December 10, 2008 you requested, on behalf of Smiffy’s, a tariff classification ruling.
Style number 33054 [Blue] is a sequin feather hair clip. It is composed of a metal hair clip to which a PVC sequin star has been attached. A dyed ostrich feather will be glued to the star. For tariff classification purposes, the feather, the PVC star and the metal clip form a composite good consisting of different components. The feather, the PVC star and the metal clip are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this hair clip is the feather.
The applicable subheading for the feather hair clip will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 11% 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