CLA-2 CO:R:C:T 950560 SK
Mr. D.G. McKenny
John V. Carr & Son, Inc.
P.O. Box 248
Champlain, New York 12919
RE: Revocation of HRL 085871 (11/21/89) and NYRL 865545
(8/12/91); classification of hair-swatch displays; 6704,
Dear Mr. McKenny:
On November 21, 1989, this office issued you Headquarters
Ruling Letter (HRL) 085871, classifying hair-swatch charts and
books. Subsequently, our New York office issued you New York
Ruling Letter (NYRL) 865545, dated August 12, 1991, also
classifying hair-swatch displays. Upon further review, these
classifications are deemed to be in error and are accordingly
HRL 085871 classified hair-swatch charts and books.
Classification of these items was deemed proper under subheading
5609.00.3000 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
Four samples were submitted for classification in NYRL
865545. Only Samples 2 and 3 are the subject matter of this
revocation. Sample 2, the "Clairesse Shade Selector", is a
paperboard folder inside of which are affixed a number of
variously colored imitation hair swatches made of "Polyamide 6
Monofilament 5.55 TEX." The swatches are intended to display the
hues of certain hair dyes, the individual shades of which are
identified by printed captions. Sample 3 is referred to as
"Redken Shades" and consists of variously colored imitation hair-
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swatches made of synthetic fibers. The swatches are individually
mounted in plastic ferrules marked with the name and number of a
dye shade. These swatches are mounted on a keychain with a pair
of promotional mock sunglasses. Both items were classified under
heading 5609, HTSUSA.
Whether classification of the subject merchandise in HRL
085871 and NYRL 865545 is proper under heading 5609, HTSUSA,
which provides for articles of yarn, strip or the like ... not
elsewhere specified or included, of man-made fibers, or under
heading 6704, HTSUSA, which provides for, inter alia, hair
switches and the like ... of synthetic textile materials?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
In HRL 085871 and NYRL 865545, it was determined that the
essential character of the subject merchandise in each case was
imparted by the nylon hair swatches. This office is in
accordance with that determination and examines only the issue of
the swatches' proper classification.
Explanatory Note (EN) 1 to heading 6704 includes within its
provisions, "... wigs, beards, eyebrows and eyelashes, switches,
curls, chignons, moustaches and the like. They are usually of
high-class workmanship intended either as aids to personal toilet
or for professional work (e.g., theatrical wigs)." The subject
merchandise is specifically provided for in this heading of the
Nomenclature inasmuch as the articles at issue are hair-
swatches, of good construction, and they are intended to aid an
individual's personal toilet by enabling one to choose an
appropriate hair color. Accordingly, the subject merchandise is
classifiable as hair "switches and the like ... of synthetic
textile materials" under heading 6704, HTSUSA.
Heading 5609, HTSUSA, is not the appropriate classification
for these articles because the hair-swatch displays are not
articles of yarn, strip or the like and are provided for more
specifically in heading 6704, HTSUSA.
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The subject merchandise of both HRL 085871 and NYRL 865545
is classifiable under subheading 6704.19.0000, HTSUSA, which
provides for wigs, false beards, eyebrows and eyelshes, switches
and the like ... of synthetic textile materials: other, dutiable
at a rate of 2.8% ad valorem. There is no textile visa category
associated with this classification at this time.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), HRL 085871
and NYRL 865545 are revoked to reflect the above classification
effective with the date of this letter. If, after your review,
you disagree with the legal basis for our decision, we invite you
to submit any arguments you may have with respect to this matter.
Any submission you wish to make should be received within 30 days
of the date of this letter.
This revocation is not retroactive. However, HRL 085871
and NYRL 865545 will not be valid for importations of the subject
merchandise arriving in the United States after the date of this
notice. We recognize that pending transactions may be adversely
affected (i.e., merchandise previously ordered and arriving in
the United States subsequent to this revocation will be
classified accordingly). If it can be shown that you relied on
either ruling to your detriment, you may apply to this office for
relief. However, you should be aware that in some instances
involving import restraints, such relief may require separate
approvals from other agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
John Durant, Director
Commercial Rulings Division