CLA-2-96:OT:RR:NC:N3:433
Mathew Samuel
Customs Compliance Specialist
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of two different styles of “feather flower pin and clip” accessories from China.
Dear Mr. Samuel:
In your letter dated February 10, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. No material breakdown table was provided.
Item number 10350273 is identified as a feather flower pin and clip. The item consists of a metal pin and curved alligator hair clip glued to the back of a round metal plate, onto which Goose feathers are attached. Interspersed between the Goose feathers is a wire branch adorned with six beads.
Item number 10305559 is identified as a feather flower pin and clip. The item consists of a metal pin and curved alligator hair clip glued to the back of a round metal plate, onto which Goose feathers with a black mesh backing are attached. Adorning the center of the accessory is a button covered with mini black sequins.
You state that the feather flower pin and clip accessories are to be used to decorate scarves, but are not imported with scarves. Further you provided illustrative literature from another company on substantially similar merchandise to item number 10305559 above. This substantially similar merchandise is identified as the “white feather blossom pin and clip flower.” The illustrative literature for the white feather blossom pin and clip flower reads: this white feather blossom pin and clip flower features both a pin and clip on the back to use as a floral hair accessory or attach to clothing, handbags and even shoes. Upon review of the items, we are of the opinion that the merchandise concerned, the feather flower pin and clip accessories, are not limited to the class or kind of good to be used for scarves principally or solely. These accessories are typically worn in the hair more often than being worn on the body as pieces of imitation jewelry.
In your letter you suggest two possible classifications, subheading 6701.00.3000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down,” and subheading 6702.90.1000, HTSUS, which provides for Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Of feathers.” However, we believe the feather flower pin and clip accessories are more specifically provided for in heading 9615, HTSUS, the provision in pertinent part for “Combs, hair-slides and the like; ….,” over that of the provisions for articles made of feathers and articles made of artificial flowers.
The feather flower pin and clip accessories are composed of different components (i.e., metal, feathers and beads for item 10350273 and metal, feathers, textile and sequins for item 10305559) 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.
For purposes of making an essential character determination on the feather flower pin and clip accessories a visual inspection of the items will be conducted and a review of their materials will be undertaken. By observation of the physical appearance of the items one finds that the feathers dominate the visual appearance of a hair clip, while the metal clip is virtually unseen and the metal pin is completely unseen in item 10350273 and the metal clip and metal pin are completely unseen in item 10305559. Accordingly, the essential character of the feather flower pin and clip accessories to be predominately worn in one’s hair is imparted by the Goose feathers.
The applicable subheading for the feather flower pin and clip accessories 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division