CLA-2-96:OT:RR:NC:N4:415
Ms. Sandra Penuela
The Children's Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of two styles of hairclips from China.
Dear Ms. Penuela:
In your letter dated October 3, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The first item under consideration is a set of three hairclips with bows attached, reference number S008262 (BG HTSEAL STN BW 3PK). The hairclips are metal, and the attached bows are constructed from felt. Covering the surface of the felt are clear, iridescent, plastic imitation gemstones. The three bows are attached to a paperboard backing. They are each a different color, with one in pink, blue-green, and purple.
The second item under consideration is a single hairclip, reference number S008254 (BG UNI POM BOW CP) that has the general appearance of a unicorn. The hairclip portion is metal and has a large, white, polyester grosgrain ribbon bow affixed. Attached to the bow are black sandy glitter eyelash patches, double layer sandy glitter ears with the base layer in off-white and the top layer being gold, a golden sandy glitter horn, and three polyester mesh poms one each in purple, pink, and blue-green.
These hairclips are both considered hair-slides of heading 9615, but as they consist of different components, they are deemed to be composite goods, and the essential character must be determined, General Rule of Interpretation 6 and 3(b) noted. In this office’s opinion, the essential character for the three bow hairclips, reference number S008262, would be imparted by the plastic imitation gemstones. For the unicorn bow hairclip, reference number S008254, it derives the essential character from the textile components.
The applicable classification for the three bow hairclips, reference number S008262, will be 9615.11.5000, 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: [o]ther.” The general rate of duty is Free.
The applicable classification for the unicorn bow hairclip, reference number S008254, 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, the unicorn bow hairclip, reference number S008254, is 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).” This headband meets the prerequisites of this tariff provision. Accordingly, this headband is 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