CLA-2-96:OT:RR:NC:N4:415
Ms. Carolyn Paino
J. J. Boll Associates Inc.
147-45 Farmers Boulevard, Room 203
Jamaica, NY 11434
RE: The tariff classification of two decorative hairclips from China.
Dear Ms. Paino:
In your letter dated October 4, 2018, you requested a tariff classification ruling on behalf of your client M & J Trimming.
A sample was submitted and will be retained as requested.
In the provided documentation, the hairclips are described as the “St. Pats 2PK Glitter” (PH13700J). This product consists of two identical bows. Each bow is attached to a metal alligator clip to hold it to the hair. These hairclips feature a green woven fabric bow with white shamrocks printed on it. Behind it is a woven fabric bow that has been completely covered on one side with plastic glitter. On top of the main bow is a plastic golden buckle detail that has black fabric holding it and the two bows together. Your submission indicates the polyester fabric predominates this article.
In your request, you proposed the classification of 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. These items are not costumes and do not have recognized festive motifs limited to St. Patrick's Day only, as such, we disagree with the classification of 9505.90.6000, HTSUS.
In reviewing the material breakdown provided and the overall visual impact of these clips, it is in this office’s opinion that the fabric provides the essential character, GRI 3(b) noted.
The applicable classification for the “St. Pats 2PK Glitter” (PH13700J) 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.
With regard to the applicable rate of duty, these subject hairclips are also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.96, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” These hairclips meet the prerequisites of this tariff provision. Accordingly, these hairclips are entitled to beneficial treatment under HTSUS subheading 9902.17.96. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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 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