CLA-2-96:OT:RR:NC:N4:415
Ms. Susana Li
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of five hair accessories from China.
Dear Ms. Li:
In your letter dated December 11, 2017, you requested a tariff classification ruling on five different hair accessory items.
You submitted samples for all of the articles.
Style INCHA68761 is a decorative headpiece. The headpiece consists of a semi-circular metal band that is constructed of brass and has two combs affixed to each end of the band. Attached to the band are several chains that come together at a central post that hangs freely. Some of the chains contain small gray colored glass beads. Another pair of chains has small gray colored polyester thread tassels attached. By weight this headpiece is composed of 50 percent brass, 25 percent glass, and 25 percent polyester.
Style INCHA78761 is a decorative headpiece. The headpiece consists of a semi-circular metal band that is constructed of brass and has two combs affixed to each end of the band. The band is enhanced with glass stones in brass settings and circular metal discs that contain smaller glass stones. By weight this headpiece is composed of 79 percent brass plus zinc casting and 21 percent glass.
Style INCHA79491 is a decorative headpiece. The headpiece consists of a semi-circular metal band that is constructed of brass and has two combs affixed to each end of the band. The article is silver in appearance. Attached to the band are several chains that come together at a central post that hangs freely. Some of the chains contain small turquoise colored glass beads. Another pair of chains has small turquoise colored polyester thread tassels attached. By weight this headpiece is composed of 50 percent brass, 25 percent glass, and 25 percent polyester.
Style INCHA88761 is a set of two decorative hair combs that are connected by three chains. The combs have a metal decorative element affixed to the top that has a row of 12 glass stones at the center of the motif. The chains are attached to this piece. By weight these combs and chains are composed of 85 percent brass plus zinc casting and 15 percent glass.
Style INCHA58761 is a decorative headpiece. The headpiece is constructed of zinc casting plus brass and consists of multiple chains. There are small metal discs attached to one of the strands for enhancement. By weight this head piece is composed of 95 percent brass and 5 percent zinc.
Please see Headquarters’ ruling 963482, dated December 28, 2001, which goes into further detail on why the three headpieces with combs attached are being considered hair-slides.
The applicable classification for the decorative hair pieces, styles INCHA68761, INCHA78761, and INCHA79491, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 percent ad valorem.
The applicable classification for the decorative hair comb set, style INCHA88761, will be 9615.19.4000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [c]ombs: [v]alued over $4.50 per gross.” The column one, general rate of duty is 28.8 cents per gross plus 4.6 percent ad valorem.
The decorative headpiece, style INCH58761, derives its essential character from the brass. The applicable classification will be 7419.99.5050, HTSUS, which provides for “[o]ther articles of copper: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is Free.
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 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