CLA-2-96:OT:RR:NC:N4:433
Abraham Buxbaum
Atlantic Freight Brokers Corp.
PO Box 050388, Myrtle Station
Brooklyn, NY 11205
RE: The tariff classification of an illuminated artificial hair extension clip from China.
Dear Mr. Buxbaum:
In your letter dated August 3, 2012, on behalf of Added Extras LLC, you requested a tariff classification ruling. A sample of the item was received.
The subject merchandise is an illuminated artificial hair extension clip. The item consists of a clear acrylic shaped clip onto which a pink colored flower petal is attached, has pink colored polyester hair strands measuring approximately 12 inches in length intertwined with clear fiber optic strands that flow from the bottom of the clip, and secures to one’s hair by means of a stainless steel clamp located on the back of the clip. Inside the clip there are two button cell batteries and a power control switch. Once activated the flower petal and fiber optic strands illuminate.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 7117, provide in relevant part, that this heading does not include buttons and other articles of heading 9606, or dress combs, hair-slides or the like, and hair-pins of heading 9615, provided they do not incorporate precious metal or metal clad with precious metal, nor natural or cultured pearls or precious and semi-precious stones. Accordingly, the illuminated artificial hair extension clip, containing no precious metal, is classified under hair-slides and the like of heading 9615, HTSUS.
As the illuminated artificial hair extension clip is composed of different materials (metal, plastic, polyester, fiber optics, batteries, etc.), the item is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Even with recognizing that the metal clamp serves the indispensable function of holding the clip to one’s hair, we cannot dismiss the highly ornamental nature of the article afforded by the illuminated flower petal and the illuminated fiber optics and the polyester hair strands. In this instance, we focus on the exterior components that form the clip, rather than, the underlying clamp attached to its base. See Headquarters ruling HQ 963482 dated December 28, 2001. In our opinion, the essential character of the illuminated artificial hair extension clip is imparted by the plastic, flower petal component, which catches one’s eye readily.
The applicable subheading for the illuminated artificial hair extension clip, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation peals or imitation gemstones.” The rate of duty will be 5.3% 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,
Thomas J. Russo
Director
National Commodity Specialist Division