CLA-2-96:OT:RR:NC:N4:433
Lisa M. Knerr
Coordinator
International Trade Compliance
American Eagle Outfitters
77 Hot Metal Street
Pittsburgh, PA 15203
RE: The tariff classification of hairclip and brooch from China.
Dear Ms. Knerr:
In your letter dated April 23, 2010, on behalf of Blue Star Imports L.P., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style #7102, is described as a hair clip and brooch composed of 30% acrylic, 30% cock feather, 30% polyester and 10% steel. The hair clip (barrette) and pin is of base metal. Both the clip and pin are completely covered by woven textile material. On top of the textile material, feathers and acrylic (plastic) imitation gemstones adorn the item.
Noting Legal Note 1, Note (c) to Chapter 96 of the Harmonized Tariff Schedule of the United States (HTSUS), it is our opinion that the combination hair clip and brooch would not be primarily used as an article of imitation jewelry, but rather, foremost used as a decorative article for placement and holding of hair. Use as an article of imitation jewelry would be secondary to that of a hair clip.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most 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 GRIs 2 through 6 may then be applied in order.
GRI 3(b), in pertinent part, 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."
There have been several court decisions on "essential character" for purposes of GRI 3(b). Recent court decisions on essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods for determining essential character. See, Conair Corp. v. United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330, 1337-1338 (CIT 2005); and Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1295-1356 (CIT 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007).
Style #7102, combination hair clip and brooch is composed of different components [acrylic, feathers, polyester and steel] and is considered a composite good. Regarding the essential character of the item, we find that the base metal clip imparts the essential character to the good in that the clip provides the indispensable function of holding the hair – see Headquarters Ruling, HQ 962134 dated October 6, 1998. Accordingly, the item will be classified in Heading 9615, HTSUS – the provision that covers hair-slides and the like.
The applicable subheading for the combination hair clip and brooch, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like…: 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