CLA-2-39:OT:RR:NC:N4:415
Ms. Sandra Penuela
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of a hair pouch set from China.
Dear Ms. Penuela:
In your letter dated July 27, 2021, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The product under consideration is described as a hair pouch set, style number S028568. The four-piece set contains a zippered pouch that is completely covered with multi-colored sequins and lined with polyester fabric; two scrunchies, one pink and one blue, made wholly of polyester knit fabric; and one scrunchie that is wholly embellished with sequins. The scrunchies will be used as ponytail holders.
Although sold as a set, we hold the opinion that the pouch and ponytail holders are not classifiable as a set because they are not designed to meet a particular need nor carry out a specific activity. The pouch, which is a separate article of commerce and more than just mere packaging, has a different use than the ponytail holders. Consequently, each item is classifiable separately under its appropriate heading.
The applicable subheading for the pouch and the sequin covered scrunchie will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 percent ad valorem.
The applicable subheading for the two polyester knit fabric scrunchies will be 6117.80.8500, HTSUS, which provides for “[o]ther made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: [o]ther Accessories: [o]ther: [h]eadbands, ponytail holders and similar articles.” The rate of duty will be 14.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.3500 and 6117.80.8500, 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 3926.90.3500 or 6117.80.8500, 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, including information on exclusions and their effective dates, 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 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