CLA-2-63:OT:RR:NC:N3:351
Ms. Jeannine Greener
Air Tiger Express
18343 8th Avenue South
Seattle, WA 98148
RE: The tariff classification of a ponytail holder set from China
Dear Ms. Greener:
In your letter dated March 9, 2021, you requested a tariff classification ruling on behalf of your client, Moose Toys LLC. A sample was provided to this office and will be retained for training purposes.
Item 96523, described as “ScrunchMiez S1,” is a two-piece set that includes a scrunchie and an oval metal hair clip coated with a glittered plastic cover. The scrunchie is composed of 100 percent polyester woven fabric, measures 1¼ inches in width and is circular in shape with a seam. Attached to the scrunchie is a small plush stuffed animal head and feet composed of an outer surface of 100 percent polyester pile fabric (soft boa) and stuffed with polyfiber. The scrunchie features an interior 2 mm braided textile-covered elastic cord. The ends of the cord are threaded outside of the fabric shell and affixed with plastic snap-release claps to allow tightening and loosening of the interior cord. The small stuffed animal featuring an embroidered nose and eyes is intended to be attached to the hair by threading the metal hairclip through the elastic cord loop, to be worn as a bracelet on the wrist or ankle or to be hung on a bag or backpack with the plastic clip. The item measures 2 ½ inches in length by 1 ½ inches in width when contracted and measures 3 inches in length by 5 inches in width when expanded. You state that the “ScrunchMiez S1” is available in 26 animal and character shapes such as cats, puppies, unicorns, and bumble bees.
You suggest the “ScrunchMiez” products may be classifiable as toys in heading 9503, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. We find the items are not toys principally designed for amusement. Although each style features a small stuffed animal made of textile materials, in assorted shapes such as puppies, unicorns, bumble bees, etc., the articles are intended to be worn in the hair, worn on the wrist or ankle, or clipped onto a bag or backpack. They are identified and used as wearable hair accessories or bracelets for decoration and display rather than for play or amusement, which would therefore preclude classification under heading 9503, HTSUS.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The ScrunchMiez, consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., hair accessory or decoration on a backpack). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. In this case, we find the essential character of the ScrunchMiez to be the stuffed animal scrunchie.
The applicable subheading for item 96523, described as “ScrunchMiez S1,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division