CLA-2-84:OT:RR:NC:N1:105
Michael McCullough
Vandegrift Forwarding Co., Inc.
9317 Cheshire Road Sunbury, OH 43074
RE: The tariff classification of an airbrush hairstyling kit from China
Dear Mr. McCullough:
In your letter dated May 25, 2018, on behalf of Spin Master, Inc., you requested a tariff classification ruling. A sample was provided.
The product at issue is identified as the JoJo Hair Styling Kit (item # 6041325). The kit contains a cordless, battery-powered airbrush, five airbrush makeup sticks, two sheets of hair stencils, two ribbons, an assortment of stickers, and a bow clasp, a hair clip, and a clip-in hair extension. The product is packaged and marketed as a standalone kit that enables a user to airbrush designs onto their hair, and complement said designs with the assorted bows, hair clips, and stickers. Per the information provided with the kit, the designs applied via airbrush are easily rinsed out with one wash.
The JoJo Hair Styling Kit meets the definition of a set packaged for retail sale, as the term is described by General Rule of Interpretation (GRI) 3(b). Based on the information provided, it is the battery-powered airbrush that serves as the key element of the hair styling kit. The airbrush enables a user to spray designs onto their hair (in conjunction with the makeup sticks). The clips, stickers, and bows serve an ancillary function by accentuating the designs that are created by the airbrush. Consequently, the JoJo Hair Styling Kit would be considered a set for tariff classification purposes, with the essential character imparted by the airbrush.
The applicable subheading for the JoJo Hair Styling Kit will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Other. The rate of duty will be free.
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 the 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division