CLA-2-96:OT:RR:NC:N4:415
Ms. Susana Li
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of five hair accessories from China.
Dear Ms. Li:
In your letter dated November 6, 2017, you requested a tariff classification ruling on five different hair accessory items.
You submitted samples for all of the articles. Although you have requested the samples be returned to you, we will be retaining them for future reference and training purposes.
Style INCHA7649 is a decorative hair comb. The comb is constructed of brass and steel, with a circular enhancement attached that is accented with glass stones. By weight this hair comb is composed of 40 percent brass, 15 percent steel, and 45 percent glass stone.
Style INCHA9649 is a headband. The headband consists of a metal band that is constructed of zinc and steel and has settings attached to the top that contain glass stones for decorative appeal. By weight this headband is composed of 59 percent zinc, 22 percent steel, and 19 percent glass stone.
Style INCHA24321 is a decorative hair comb. The comb is constructed of zinc and steel, with a metal element in a floral pattern attached that is enhanced with small glass stones. By weight this hair comb is composed of 64 percent zinc, 12 percent steel, and 24 percent glass stone.
Style INCHA8059 is a decorative elastic hair tie. The elastic hair tie is described as a round rubber thread one millimeter in width sheathed in polyester braided fabric. Attached to the pony tail holder is a one-inch square metal plate decorated with acrylic pearls and glass stones. By weight this pony tail holder is composed of 54 percent zinc, 25 percent acrylic pearl, 17 percent glass stone, two percent elastic rubber, and two percent polyester.
Style INCHA9059 is a headband. The headband is a polyester grosgrain ribbon that has a single row of acrylic pearls with glass stones in brass settings on each side. They are attached to the ribbon and run the entire length. The headband is held in place using an elastic rubber band that is wrapped in a polyester braided fabric. By weight this headband is composed of 51 percent brass, 21 percent acrylic pearl, 17 percent glass stone, one percent elastic rubber, and ten percent polyester.
The applicable classification for the two combs, styles INCHA7649 and INCHA24321, will be 9615.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [c]ombs: [v]alued over $4.50 per gross.” The column one, general rate of duty is 28.8 cents per gross plus 4.6 percent ad valorem.
The headband, style INCHA9649, derives its essential character from the glass stones as they form the majority of the surface area and visually enhance and embellish the zinc and steel headband. The applicable classification will be 7018.90.5000, HTSUS, which provides for “[g]lass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter: [o]ther: [o]ther.” The column one, general rate of duty is 6.6 percent ad valorem.
The applicable classification for the elastic hair tie, style INCHA8059, will be 5609.00.3000, HTSUS, which provides for “[a]rticles of yarn, strip or the like of heading 5404 or 5405, twine,
cordage, rope or cables, not elsewhere specified or included: [o]f man-made fibers.” The column one, general rate of duty is 4.5 percent ad valorem.
The headband, style INCHA9059, derives its essential character from the acrylic pearls as they form the majority of the surface area and visually enhance and embellish the ribbon headband. The applicable classification will be 3926.90.3500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 percent 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division