CLA-2-85:OT:RR:NC:N4:410
Sarah Raymond
GDLSK
599 Lexington Avenue, FL 36New York City, NY 10001
RE: The tariff classification and country of origin of a hair clipper kit
Dear Ms. Raymond:
In your letter dated January 21, 2025, on behalf of your client Jem Accessories, you requested a tariff classification and country of origin determination ruling for a clipper kit for the purposes of applying current trade remedies under Section 301.
The merchandise at issue is identified as the Barbasol Pro Hair Clipper Kit (the “hair clipper kit”), which consists of an electric hair clipper, plastic comb, oil bottle, cleaning brush, scissor and interchangeable comb attachments. The hair clipper has a rectangular body with slightly rounded edges containing an electric motor. It features a two-tone black and silver color scheme housing the stainless steel blades. The side of the hair clipper includes a power switch and an adjustable taper lever for customizing cutting lengths. The hair clipper has a cord at the bottom for power and a contoured shape designed for handling. The blade area is flat with a metallic finish, and the back is solid black bearing a product label.
The applicable subheading for the hair clipper kit will be 8510.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof, hair clippers, other. The rate of duty will be 4 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 the World Wide Web at https://hts.usitc.gov/current.
The hair clipper is comprised of two main component categories: the plastic components that form the body, and metal components that allow the hair clipper to function. The plastic components are imported from China into Vietnam, which include the body, swing head shell and bracket, coil box, twist spring block, knife cover and protector, switch, handle contact block, etc. The electric motor and the metal components, e.g., scissor, fixed knife, contacts, wires, springs, etc., are made in Vietnam.
The manufacturing process of the hair clipper begins with the assembly of the motor using the Vietnamese components which include screws, magnetic poles, E-shaped iron magnet, base round tube (bobbin), copper wire and springs. These components are fabricated in Vietnam through a variety of machining, pressing, and coiling operations. The operations encompass wire drawing, metal cutting and stamping, heat treatment, metal furnace injection molding, and plastic injection molding (for the making of power cord, switch and motor parts).
The motor is then built by winding the copper wire tightly around the bobbin and then securing the coil with Vietnamese-origin tape which facilitates the electromagnetic induction for the motor. The coil is assembled onto the magnet and the ends of the copper wire are soldered or crimped to the lead wires that are connected to the on/off switch. The completed motor assembly is then secured into the plastic coil box. Also secured in the coil box are the Vietnamese magnetic poles that facilitate the flow of electricity which allows the motor to turn.
The final assembly includes installing the Vietnamese motor and coil box into the plastic housing. Once completed, the hair clippers are packaged and prepared for exportation, with all packaging completed in Vietnam.
When determining the country of origin for purposes of applying current trade remedies under Section 301 (insert Section 301, Section 201, or Section 232, as appropriate), the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
We find that a significant number of the parts or components are made in Vietnam, the manufacturing operations, including the plastic and metal molding, are both substantial and complex. The manufacturing process in Vietnam does create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. Therefore, the country of origin of hair clipper kit is Vietnam, and the China Section 301 remedies do not apply.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division