CLA-2-96:OT:RR:NC:N4:433
Joann Mosqueda
Ja-Ru, Inc.
The Rack Toy Co.
4030 Phillips Highway
Jacksonville, FL 32207
RE: The tariff classification of hair accessories from China.
Dear Ms. Mosqueda:
In your letter dated March 27, 2014, you requested a tariff classification ruling. As requested per previous rejected ruling number N250645, the samples submitted will be returned to you. We find, without the samples, the material breakdown table would be inadequate as it does not breakdown the component materials by composition, weight of each material and cost of each material.
SKU number 2457681870 is identified on the blister card package as the Mini Hair Clips. Attached to the blister card are six mini hair clips. Each of the mini hair clips are composed of a plastic heart with internal metal spring, and has a textile braided artificial hair extension falling from the hair clip. Observation of the mini hair clips indicate that the plastic hearts and textile hair extensions come in coordinated pink, green, purple, yellow, blue and orange colors.
SKU number 2457683951 is identified on the blister card package as the Neon Snap-In Hair Pieces. Attached to the blister card are four neon snap-in hair pieces. Each of the neon snap-in hair pieces is composed of a metal barrette, and has a textile braided artificial hair extension falling from the hair clip with one faceted imitation gemstone in the shape of a heart attached. Observation of the neon snap-in hair pieces indicate two pink barrettes with coordinated pink hair extensions and faceted imitation gemstones, one purple barrette with a coordinated purple hair extension and a faceted imitation gemstone, and one blue barrette with a coordinated blue hair extension and a faceted imitation gemstone.
As the Mini Hair Clips and Neon Snap-In Hair Pieces are composed of different materials (clips: plastic and textiles and barrette metal and textiles), the articles are 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.
Even without a complete material breakdown of the articles, and with recognizing the fact that the plastic clips with metal springs or metal barrettes serve the indispensable function of holding the clip to one’s hair, we cannot dismiss the highly ornamental nature of the articles afforded by the textile braided artificial hair extensions. For both articles we focus on their exterior component, the hair braid that forms the hair piece rather than the underlying plastic clip or metal barrette. In our opinion, the essential character of the Mini Hair Clips and Neon Snap-In Hair Pieces is imparted by the textile braided artificial hair extensions which catches one’s eye readily.
The applicable subheading for the Mini Hair Clips and Neon Snap-In Hair Pieces will be 9615.19.6000, 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: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division