CLA-2-96:OT:RR:NC:N4:433
Troy Clarke, CHB
CBT International, Inc.
249 East Ocean Blvd., Suite 650
Long Beach, CA 90802
RE: The tariff classification of hair extension combs from China.
Dear Mr. Clarke:
In your letter dated August 24, 2012, and received by this office on September 5, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
SKU #7666620547, KidzBop, “Glammerati™ Rockin’ Locks” is a non-illuminated artificial hair extension attached to a plastic comb. The item consists of a pink plastic comb about 1-inch wide, which is attached to red and white colored polyester hair strands measuring approximately 12-inches long.
SKU #7666620566, KidzBop, “Glammerati™ LumeFX™ Locks” is an illuminated artificial hair extension attached to a plastic comb. The item consists of a pink plastic comb about 1-inch wide attached to a pink plastic tri-star shaped object with the words KidzBop printed upon its surface. Inside the star shaped object are button cell batteries that power multi-colored lights. Extending from the star shaped object are fiber optic strands that light up. The lights are activated by a switch located near the top of the star. Surrounding the fiber optic strands are bi-colored polyester hair strands measuring approximately 12-inches long.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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 non-illuminated and illuminated artificial hair extension comb, containing no precious metal, is classified under combs, hair-slides and the like…. of heading 9615, HTSUS.
Both the non-illuminated and the illuminated artificial hair extension combs are composed of different materials (non-illuminated comb: plastic and polyester; and illuminated comb: plastic, polyester, fiber optics, batteries), and are therefore considered composite goods. 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. In our opinion, the essential character for each of the goods is imparted by the plastic comb which allows the hair extension to attach to one’s hair.
The applicable subheading for the non-illuminated and illuminated artificial hair extension combs, will be 9615.11.3000, 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: 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,
Thomas J. Russo
Director
National Commodity Specialist Division