CLA-2-96:OT:RR:NC:N4:433
Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a hair accessory from China.
Dear Ms. Benedetto:
In your letter dated December 7, 2016, on behalf of Seasons HK Limited, Hong Kong Office, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style # W10109 is identified on the blister card as the “Bubblegum Goth Extensions.” The item is an ornamented, gothic hair clip with flowing hair extensions. The item consists of two base metal clips, a skull ornament made of Polyvinyl-chloride (PVC) and strands of hair made of polyester fibers (Polyethylene Terephthalate – PET). The skull ornament is attached to the base metal clips and the strands of hair are affixed between them. The base metal clips have teeth-like prongs that open to place one’s hair within and snaps closed. Company provided information indicates that the weight and cost of the PVC skull ornament exceeds that of the polyester hair extensions and base metal clips.
You indicate that the merchandise concerned, the “Bubblegum Goth Extensions,” is used as a Halloween costume accessory for purposes of achieving the look of a certain character. As the decorative gothic hair clip with flowing hair extensions is individually packaged and can be worn at any time, not just Halloween, we are of the opinion that the item is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS).
Upon review, we have determined that the merchandise concerned is prima facie classifiable under two competing headings that of 6704 (“Wigs, false beads, eyebrows and eyelashes, switches and the like, of human or animal or of textile materials; ….”) and 9615 (“Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, ….”) of the HTSUS. Having concluded that the merchandise concerned is prima facie classifiable under two competing headings of the HTSUS, General Rules of Interpretation, GRI 3 (a) is implicated at the heading level. As such, the heading which provides the most specific description shall be preferred over the heading which provides a more general description, however, in pertinent part, when two or more headings each refer to part only of the materials contained in a mixed or composite good, those headings are to be regarded as equally specific, even if one of those headings gives a more complete or precise description of the good. For the merchandise concerned, being of a composite nature, of which the two headings refer to part only of the materials contained in a mixed or composite good, we turn to GRI 3 (b), HTSUS.
The merchandise concerned is composed of different components (plastic, polyester fibers and metal) and is considered a composite good. The Explanatory Notes (ENs) to the 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 merchandise concerned.
For purposes of making an essential character determination on the “Bubblegum Goth Extensions,” a physical examination of the merchandise concerned will be conducted and a review of the material breakdown table will be undertaken. By physical examination of the ornamented, gothic hair clip with flowing hair extensions, one finds that the PVC skull by bulk has a protruded outward appearance which is eye catching and that the length of the color hair extensions by volume is eye-catching. The name of the item, the “Bubblegum Goth Extensions” is not representative of the whole good, as the good has a gothic skull ornament attached to a base metal clip, forming a decorative hair clip with flowing hair extensions. We recognize that the weight and cost, and bulk of the PVC skull weighs heavy on the essential character of the good falling to a decorative hair clip, yet the hair extensions by length occupies a great volume of space that one cannot overlook in its decorative appeal. Consequently, the merchandise concerned has no essential character at the [heading] level, neither that of hair extensions classifiable in 6704 nor decorative hair clips classifiable in 9615, HTSUS.
With case in point, the merchandise concerned is classifiable in accordance with GRI 3 (c), HTSUS, the heading which occurs last in numerical order among those headings which equally merit consideration, and as such the good is classified in heading 9615 of the HTSUS. At the [sub]heading level, GRI 6 in conjunction with GRI 3 (b) and GRI 3 (c) is implicated. Using the same reasoning as in the aforementioned paragraph, we find neither the PVC skull nor the polyester hair extensions impart the essential character to the good, because both components comprise the nature and essence of the ornamented, gothic hair clip with flowing hair extensions. As such, the merchandise concerned, using GRI 6 and GRI 3 (c), is classified in subheading 9615.19.6000, HTSUS.
The applicable subheading for the “Bubblegum Goth Extensions,” 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 https://hts.usitc.gov/current.
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