CLA-2-39:OT:RR:NC:N4:433
Kathy Trotta
Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of accessories from India.
Dear Ms. Trotta:
In your letter dated October 26, 2016, you requested a tariff classification ruling. Samples and descriptive literature were provided. As requested, the samples submitted will be returned to you. A partial material breakdown was provided, absent of composition weight and cost factors. Nevertheless, a classification analysis will be undertaken based on the information provided and a physical examination of the samples provided.
Item number 21416-P is identified on the blister packaging as the “Scunci® Artisan Collection.” The item as depicted on the packaging can be used as a hair-band, wrap-around bracelet and choker. The item consists of a 100% woven cotton backing onto which resin faceted beads, resin faceted sequins, resin beads, resin seed beads, metallic wire, faux suede cording and cotton thread tassels are placed in a decorative pattern. This item is visually dominated by beads.
Item number 21417-P is identified on the blister packaging as the “Scunci® Artisan Collection.” The item as depicted on the packaging can be used as a hair-band, wrap-around bracelet and choker. This item consists of a 100% woven cotton backing onto which numerous small and medium size resin faceted imitation gemstones, faux suede cording, resin beads and cotton thread tassels are placed in a decorative pattern. This item is visually dominated by the resin imitation gemstones.
Item number 21418-P is identified on the blister packaging as the “Scunci® Artisan Collection.” The item as depicted on the packaging can be used as a hair-band, wrap-around bracelet and choker. The item consists of a 100% woven cotton backing onto which six large size resin faceted imitation gemstones, resin sequins, resin cut beads, resin seed beads, faux suede cording and cotton thread tassels are placed in a decorative pattern. This item is visually dominated by beads.
Item number 53761-P is identified on the blister packaging as the “Scunci® Artisan Collection.” The item as depicted on the packaging is used as a hair-band only. The item consists of a 100% woven cotton backing and a double elastic band onto which resin bugle beads and resin seed beads are placed in a decorative pattern. This item is visually dominated by beads.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The Explanatory Notes (ENs) to the HTSUS, in pertinent part to heading 7018 “glass beads and articles of glass beads” states that the heading covers a range of widely diversified glass articles, most of which are used, directly or after further processing, for ornamental and decorative purposes. Upon further reading of the EN to 7018, assembling of other composition materials is often required in order to produce articles thereof of glass beads. Akin to heading 7018, HTSUS, in regards to articles of glass beads, we also find that articles of plastic beads often require other composition materials for their construction. Consistent with the logic of ruling HQ 966663 dated March 31, 2004, this office is of the opinion that item numbers 21416-P, 21418-P and 53761-P are classifiable as “articles of beads” in subheading 3926.90.3500, HTSUS.
We are further of the opinion that the use of item numbers 21416-P and 21418-P are not principally for use as imitation jewelry, because these items are marketed and sold with hair accessories such as hair-slides (headbands), hair clips, hair pins, decorative combs and similar type products. Also combs (non-decorative) and brushes would be marketed and sold in proximity to these accessories. Consequently, item numbers 21416-P and 21418-P are not classifiable as imitation jewelry in heading 7117, HTSUS.
The applicable subheading for the item numbers 21416-P, 21418-P and 53761-P will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 https://hts.usitc.gov/current.
Articles classifiable under subheadings 3926.90.3500 and 3926.90.9995, HTSUS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
At this time, we are unable to issue a classification opinion on item number 21417-P as additional information is needed. Please furnish (1) descriptive literature, including any marketing and advertising literature; (2) a complete material breakdown to include composition of each material, weight of each material and cost of each material; and (3) a manufacturer’s process description.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division