CLA-2-96:OT:RR:NC:N4:433
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a semi-rigid headband with hair clips and a textile headband with hair clips from China.
Dear Ms.Trotta:
In your letter dated May 5, 2009, you requested a tariff classification ruling. The samples you submitted will be returned as you requested.
Samples and descriptions have been provided for a semi-rigid headband and a textile headband, both featuring hair clips. Both styles 48545-P and 48546-P are sold with the hairclips on a hang card with the tradename “Scunci.”
Style number 48545-P consists of a semi-rigid plastic headband covered with a bengaline woven fabric. The headband measures 15 inches around and is 1 inch wide. Two metal hair clips covered with decorative fabric depicting Christmas motifs are included with the headband, which includes a slot for inserting one of the clips.
Sample 48546-P is a textile headband of interlock stretch fabric measuring 14 inches around and 1 ½ inches wide. Two metal hair clips covered with decorative fabric depicting Christmas motifs are included with the headband, which includes a slot for inserting one of the clips.
The Harmonized Tariff of the United States (HTSUS), Explanatory Notes (ENs), Chapter 95, Note 1(v) excludes, in relevant part, apparel and similar articles having a utilitarian function from Chapter 95, thereby the headbands are excluded from festive articles classified in HTSUS heading 9505.
Classification under the HTSUS is governed by the General Rules of Interpretation (GRIs). The GRIs provide 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, are then applied taken in order.
GRI 3(b) covers mixtures, composite goods consisting of different materials or made up of different components and goods put up in sets for retail sale which cannot be classified by reference to GRI 3(a). GRI 3(b) further states that such groupings are to be classified as if they consisted of the material or component that gives them their essential character. The Explanatory Note (EN) Rule 3(b)(VII) to the HTSUS lists factors such as the nature of the materials or components, their bulk, quantity, weight or value, and the role of the constituent materials or components in relation to the use of the good in determining the essential character for the good.
Where sets are in involved the ENs provide a three-part test for "goods put up in sets for retail sale":
For the purposes of this Rule, the term “goods put up in
sets for retail sale” shall be taken to mean goods which:
(A) consist of at least two different articles which are
prima facie, classifiable in different headings....;
(B) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(C) are put up in a manner suitable for sale directly to
users without repackaging (e.g., in boxes or cases or
on boards).
We have concluded that both headbands with decorative motif Christmas hair clips are a set. In considering all the factors that help determine a finding of essential character, we have concluded that the headbands impart the essential character of the set.
Style number 48545-P is a headband of semi-rigid plastic, which is provided for in heading 9615
of the HTSUS – hair-slides and the like. Style 48546-P is a fabric headband, which is provided for in heading 6117 of the HTSUS – other made up clothing accessories, knitted or crocheted; this item is excluded from heading 9615 by means of EN to HTSUS 9615, which excludes textile headbands of Section XI of the HTSUS.
The applicable subheading for the headband style 48545-P will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other combs, hair slides and the like, not set with imitation pearls or imitation gemstones.” The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the headband style 48546-P will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other, Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6% 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