CLA-2-96:OT:RR:NC:N4:433
Kathy Trotta
Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of hair accessories from China.
Dear Ms. Trotta:
In your letter dated October 26, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 57326H, is Conair’s, two pack flower bobby pins, attached together on a blister card. Each of the items consists of a gold color, base metal flower stem which forms the booby pin, and has an attached large flower petal adorned by eleven light purple glass rhinestones in the petal’s center. These bobby pins are in the shape of a complete flower. Cost breakdown indicates that the composition of metal components significantly overshadow the rhinestones and predominates in cost.
Item 57328H, is Conair’s, one pack rhinestone barrette, attached on a blister card. The item consists of glass rhinestone embellishments that completely cover over the metal underlying barrette. Cost breakdown indicates that the composition of the rhinestones (110 stones) overshadows the underlying barrette and predominates in cost.
Item 57329H, is Conair’s, one pack silver bow side comb, attached on a blister card. The item consists of a plastic clear 3-inch comb with a silver satin bow. Cost breakdown indicates that the plastic comb costs less than the chemical fiber material, but costs more than the nylon material. Visual observation further indicates that one can see the clear 3-inch comb through the loosely constructed bow.
Item 57331H, in Conair’s, one pack four rhinestone barrette, attached on a blister card. The item consists of a barrette with four different size glass rhinestones, each one gradually increasing in size. The four rhinestones range in size from medium to large, each faceted, and are set in a combination of chemical fiber, polyamide and rubber materials. The fabric and rhinestones completely cover over the metal barrette. The underlying metal barrette cost more than the glass rhinestones, but cannot be seen by the eye upon placement in one’s hair.
The bobby pins, barrettes and comb are composed of different components, and are considered composite goods. The Explanatory Notes 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.
We recognize that Treasury Decision, TD 96-24 dated March 15, 1996, stated that the essential character of a plastic or metal barrette or clasp, decorated or covered over with textile material, was imparted by the base, which functions to hold the hair in place. This steadfast position appears to have been unsettled in the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006. The Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
Consistent with Headquarters Ruling, HQ 963482 dated December 28, 2001, we will examine whether the subject merchandise is highly ornamental, in which case, the essential character analysis will turn on the exterior, rather than solely the base. In cases were the subject merchandise is not ornamental, we will focus on both the base and exterior, in our essential character analysis. Consequently, for purposes of making essential character determinations on the subject merchandise, a visual inspection of each item will be undertaken, as well as, a review of the specifications for each of those items.
For item 57326H, flower bobby pins, the subject merchandise is specifically provided for in subheading 9615.90.3000, regardless of its constituent materials. See Headquarters Rulings: HQ 964802 dated April 5, 2001 and HQ 963791 dated April 16, 2001.
For item 57328H, rhinestone barrette, the glass rhinestones, 110 such stones, cost more than the metal components and completely adorns over the barrette give the appearance of a diamond hair accessory, even if it is only imitation. Accordingly, the essential character of the barrette is imparted by the glass imitation rhinestones.
For item 57329H, silver bow side comb, the subject merchandise, although having a silver satin bow, is not regarded as highly ornamental. One can easily view the 3-inch clear plastic comb, and with little effort remove the bow and still have a comb allowing for the functionality of the item to remain, which is to hold one’s hair in place. Accordingly, the essential character of the comb having an attached bow is imparted by the plastic comb.
For item 57331H, four rhinestone barrette, although the metal components cost more than the glass rhinestones, the underlying metal barrette cannot be seen, and moreover, the medium to large size stones span across the item give the appearance of a diamond hair accessory, even if it is only imitation. Accordingly, the essential character of the barrette is imparted by the glass imitation rhinestones.
The applicable subheading for the flower bobby pins (57326H) attached together on a blister card, will be 9615.90.3000, 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: Other: Hair pins.” The rate of duty will be 5.1% ad valorem.
The applicable subheading for the rhinestone barrette (57328H) and four rhinestone barrette (57331H), 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.
The applicable subheading for the silver bow side comb (57331H), 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