CLA-2-74:OT:RR:NC:N1:113
Ms. Susana Li
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of headbands and hair pins from China
Dear Ms. Li:
In your letter dated December 18, 2017, you requested a tariff classification ruling. Samples of the headbands and hair pins were submitted for our review and will be returned to you as requested.
The items under consideration are four styles of headbands and one set of three hair pins. The headbands are identified as styles INCHA08761, INCHA18761, INCHA28761 and INCHA38761. The set of three hair pins is identified as style INCHA19761.
The first headband, style INCHA08761, features three brass chains and an elastic band covered with polyester that allows the wearer to stretch the headband over their head. The second headband, style INCHA18761, consists of a chain of brass flowers with a round glass piece at the center, and an elastic band covered with polyester. The third headband, style INCHA28761, features a chain of leaves made of zinc casting, brass components and an elastic band covered with polyester. The fourth headband, style INCHA38761, consists of a chain of brass rings, connectors made of zinc casting with a glass piece at the center, and an elastic band covered with polyester. The metal in each headband encircles most of the head except for the band at the back. Style INCHA19761 is a set of three hair pins. Each pin is constructed of brass and zinc casting with a decorative enhancement attached at the top. One pin has a flower at the top, and each of the other pins has a single leaf at the top. The hair pins are double pronged and ribbed.
The four headbands in question are composite articles that consist of more than one material. Classfication of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the multiple material components of the subject headbands in combination, GRI 1 cannot be used as basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As each style of headband is a composite article, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the articles their
essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine which material component imparts the essential character to each style of headband. In each headband, the metal encircles most of the head except for the elastic band covered with polyester at the back. Since the metal components predominate by weight and cost over each of the other components in the headband, it is the opinion of this office that the metal components impart the essential character to styles INCHA08761, INCHA18761, INCHA28761 and INCHA38761. In accordance with GRI 3(b), the headbands under consideration will be classified as an other article of metal.
You have indicated in your letter that headband styles INCHA28761 and INCHA38761 are each composed of more than one base metal. Each of the headbands contain brass and zinc. Section XV Note 7 of the HTSUS states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office and our examination of the submitted samples, the metal in style INCHA28761 that predominates by weight is zinc, and the metal in style INCHA38761 that predominates by weight is brass. Therefore, headband style INCHA28761 is classifiable in heading 7907, HTSUS, which provides for other articles of zinc, and headband style INCHA38761 is classifiable in heading 7419, HTSUS, which provides for other articles of copper.
The applicable subheading for headband styles INCHA08761, INCHA18761 and INCHA38761 will be 7419.99.5050, HTSUS, which provides for other articles of copper: other…other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for headband style INCHA28761 will be 7907.00.6000, HTSUS, which provides for other articles of zinc: other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the set of three hair pins, style INCHA19761, will be 9615.90.3000, HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: other: hair pins. The rate of duty will be 5.1 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division