CLA-2-96:OT:RR:NC:N4:415
Mr. Long Vu
Walgreens Co.
304 Wilmot Road, MS # 3163
Deerfield, IL 60015
RE: The tariff classification of four hair clips from China.
Dear Mr. Vu:
In your letter dated June 28, 2018, you requested a tariff classification ruling on four different styles of hair clips.
Samples were provided for all of the articles and will be returned separately.
The items in question are described as “Halloween Hair Clips,” Walgreens Item Code 827607. The four styles are “White Witch Hand,” “Green Witch Hand,” “Skeletal Hand with Rose,” and “Black Spider.” Each style has an iron alligator hair clip, which is decorated with different Halloween themed designs. The provided documentation indicates that the material breakdown by weight is 20 percent iron, 50 percent plastic, and 30 percent polyester. By value, the breakdown is 19 percent iron, 28 percent plastic, and 53 percent polyester.
The “White Witch Hand” is a white plastic hand decoration with black glittery fingernails. At the wrist of the hand is a black polyester fabric with a silver plastic skull and crossbones ornament on top.
The “Green Witch Hand” is a green plastic hand decoration with purple glittery fingernails. At the wrist of the hand is a black polyester fabric with a silver ribbon bow and a plastic imitation gemstone on top. There are additional plastic imitation gemstones affixed to the fabric.
The “Skeletal Hand with Rose” decoration is skeletal fingers with a predominating black polyester rose on top of the plastic hand along with a black polyester ribbon bow. The fabric rose is covered partially with red plastic glitter.
The “Black Spider” features a large black plastic spider ornament, which sits on top of a purple polyester ribbon bow and a black polyester fabric bow. The black bow has a golden design on it to provide the appearance of a spider web.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI)s, 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. These hair clips would be classifiable under heading 9615, 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.”
GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 through 5, on the condition that only subheadings at the same level are comparable.
Since no one subheading in the tariff schedule covers the components of these articles in combination, GRI 1 cannot be used as a 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. For these hair clips the value, weight, and overall visual impact were considered in determining which component provides the essential character, GRI 3(b) noted.
It is in this office’s opinion that the “White Witch Hand,” “Green Witch Hand,” “Skeletal Hand with Rose,” and the “Black Spider” hair clips would all derive their essential character by the primary decorative element and the item that provides the hair clip with the indicated style name.
The applicable classification for the “White Witch Hand” and the “Black Spider” hair clips, which receive their essential character from the plastic ornament, will be 9615.11.4000, 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]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable classification for the “Green Witch Hand” hair clip, which receives its essential character from the plastic ornament, but also features plastic imitation gemstones, will be 9615.11.5000, 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]f hard rubber or plastics: [o]ther: [o]ther.” The general rate of duty is Free.
The applicable classification for the “Skeletal Hand with Rose,” which receives its essential character from the fabric rose, will be 9615.19.6000, 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: [o]ther.” The column one, general rate of duty is 11 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