CLA-2-96:OT:RR:NC:N4:433
Kathy Trotta Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of decorative hair accessories from China.
Dear Ms. Trotta:
In your letter dated December 9, 2010, you requested a tariff classification ruling. Samples were provided.
The merchandise at issue consists of four different styles of decorative hair comb clips.
Model 38282 is a 7cm beaded oval snap comb clip. The article consists of a plastic comb clip attached to a decorative portion composed of black plastic beads and imitation gemstones. Model 38283 is a 5cm filigree snap comb clip. The article consists of a plastic comb clip attached to a decorative filigree portion composed of metal, embellished with imitation gemstones. Model 38284 comprises a pack of two 3cm beaded oval snap comb clips. The articles consist of plastic comb clips attached to a decorative portion composed of silver and grey plastic beads.
Model 22970 comprises a pack of two 3.5cm shaped snap comb clips. The articles consist of plastic comb clips attached to a decorative portion composed of pink and silver plastic beads.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs (2 through 6) may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), constitute the official interpretation of the Harmonized System at the international level. While neither binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-90.
Heading 9615, HTSUS, provides for, among other things, combs, hair-slides and the like. The Explanatory Notes to heading 9615, HTSUS, state that the heading covers, inter alia:
(1) Toilet combs of all kinds, including combs for animals.
(2) Dress combs of all kinds, whether for personal adornment or for keeping the hair in place.
(3) Hair-slides and the like for holding the hair in place or for ornamental purposes. These articles are usually made of plastics, ivory, bone, horn, tortoise-shell, metal, etc.
By application of GRI 6, we must determine classification at the subheading level. Subheadings 9615.11.30 (plastic hair combs), 9615.11.40 (plastic hair-slides and the like, not set with imitation gemstones) and 9615.11.50 (plastic hair-slides and the like, other), HTSUS, specifically provide for combs, hair-slides and the like. Since the snap comb clips are composite goods consisting of plastic combs and/or plastic beads, plastic imitation gemstones and metal, classification is governed by GRI 3(b) which states that such goods are classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
There have been several court decisions on “essential character” for purposes of GRI 3(b). Recent court decisions on essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods for determining essential character. See, Conair Corp. v. United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330, 1337-1338 (CIT 2005); and Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1295-1356 (CIT 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007).
Under the HTSUS, neither the Legal Notes nor the ENs to heading 9615, provide a definition for the word Comb. In considering this matter, we note that the previous tariff schedule (TSUSA) in Subpart A, of Schedule 7, provided “the term combs means toothed instruments having not over two rows of teeth, for adjusting, cleaning, or confining hair, or for personal adornment” – see Headquarters Ruling Letter HQ 951234 dated March 11, 1992. Common definitions as found in dictionaries define a “comb” as a toothed instrument used especially for adjusting, cleaning, arranging, or confining hair, as well as an object women put in their hair to hold hair away from one’s face or for decoration.
For the snap comb clips, the indispensible function is to hold the hair in place. The plastic combs for each of the models identified above is the primary constituent material which accomplishes this function. The plastic beads and plastic imitation gemstones and/or metal are decorative, and add to the aesthetic appearance of the snap comb clips, while not contributing to the function and use of these items. As such, we are of the opinion that the plastic combs impart the essential character for the snap comb clips.
The applicable subheading for the decorative hair comb clips, will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like…..: Combs, hair slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8¢/gross + 4.6% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division