CLA-2-71:OT:RR:NC:N4:433
Kathy Trotta
Administrative Assistant
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of combined ponytail holders and bracelets from China.
Dear Ms. Trotta:
In your letter dated June 11, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 51700-A, is a scünci®, “for your hair and your wrist,” stone pendant ponytail holder and bracelet. The item is described as a foiled acrylic bead set in gold rope chain on black elastic. Acrylic is a form of plastic. The item can be worn as an accessory to hold and adorn one’s hair, or worn as a bracelet for personal adornment. The item is composed of 40% polyester, 35% alloy metal, 20% plastic and 5% rubber. The cost of the metal exceeds the cost of the elastic. This item is marketed on the blister card as: wear just one or stack’em for a trendy look.
Item 51701-A, is a scünci®, “for your hair and your wrist,” medallion ponytail holder and bracelet. The item is described as antiqued, gold metal medallions on black elastic. The three medallions are made of base metal. The item can be worn as an accessory to hold and adorn one’s hair, or worn as a bracelet for personal adornment. The item is composed of 60% alloy metal, 20% rubber, 15% nylon and 5% steel. The cost of the metal exceeds the cost of the elastic. This item is marketed on the blister card as: wear just one or stack’em for a trendy look.
Item 51702-A, is a scünci®, “for your hair and your wrist,” enameled ponytail holder and bracelet. The item is described as black epoxy rings set in gold castings on black elastic. Epoxy is a form of plastic. The item can be worn as an accessory to hold and adorn one’s hair, or worn as a bracelet for personal adornment. The item is composed of 50% steel, 25% rubber, 15% nylon and 10% epoxy. The cost of the metal exceeds the cost of the elastic. This item is marketed on the blister card as: wear just one or stack’em for a trendy look.
Item 51703-A, is a scünci®, “for your hair and your wrist,” rhinestone ponytail holder and bracelet. The item is described as clear acrylic stones set in antique silver on black elastic. Acrylic is a form of plastic. The item has three acrylic multi-faceted gemstones imitating diamonds set in a type of pendant. The item can be worn as an accessory to hold and adorn one’s hair, or worn as a bracelet for personal adornment. The item is composed of 38% rubber, 25% nylon, 20% alloy metal, 15% acrylic and 2% polyester. The cost of the elastic exceeds the cost of the metal. This item is marketed on the blister card as: wear just one or stack’em for a trendy look.
Item 51704-A, is a scünci®, “for your hair and your wrist,” rhinestone, three beaded, ponytail holder and bracelet. The item is described as three bronze faceted beads. The beads are composed of plastic. The item can be worn as an accessory to hold and adorn one’s hair, or worn as a bracelet for personal adornment. The item is composed of 30% rubber, 25% plastic, 20% nylon, 17% acrylic and 8% steel. The cost of the elastic and rhinestones are equal. This item is marketed on the blister card as: wear just one or stack’em for a trendy look.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. We find that the combined use ponytail holders and bracelets, not only fall within the trade and commerce meaning of hair accessories, but also fall within the meaning of “imitation jewelry” classifiable in heading 7117, HTSUS.
The subject ponytail holders and bracelets (merchandise concerned) cannot be classified in accordance with the General Rules of Interpretation (GRIs), HTSUS, GRI 1, by the terms of the headings and any relative section and chapter notes. No one heading specifically covers the merchandise concerned. As such, GRI 3 is implicated. GRI 3 (a), the “heading which is more specific” cannot be used to classify the merchandise concerned because two or more headings each refer to part only of the materials contained in these composite goods; therefore, those headings are to be regarded as equally specific in relation to the goods. Accordingly, the merchandise will be classified under the principle of GRI 3 (b), essential character, insofar as this criterion is applicable, or by its fall out, GRI 3 (c), the heading occurring last in numerical order among those which equally merit consideration.
For item 51700-A (stone pendant ponytail holder and bracelet), we find that the good is prima facie classifiable in heading 6217 (other made up clothing accessories…headbands, ponytail holders….) and heading 7117 (imitation jewelry). As the functionality of the merchandise concerned is primarily to adorn one’s self, when worn in the hair or around the wrist, at alternating intervals, we are of the opinion the combined ponytail holders and bracelets have no essential character. Consequently, item 51700-A is classified in the heading occurring last in the tariff schedule, which is heading 7117, HTSUS.
For items: 51701-A (medallion ponytail holder and bracelet), 51702-A (enameled ponytail holder and bracelet), 51703-A (rhinestone ponytail holder and bracelet), and 51704-A (three beaded, ponytail holder and bracelet), we find that the goods are prima facie classifiable in heading 5609 (articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included) and heading 7117 (imitation jewelry). As the functionality of the merchandise concerned is primarily to adorn one’s self, when worn in the hair or around the wrist, at alternating intervals, we are of the opinion the combined ponytail holders and bracelets have no essential character. Consequently, items, 51701-A, 51702-A, 51703-A and 51704-A, are classified in the heading occurring last in the tariff schedule, which is heading 7117, HTSUS.
Using GRI 6 in conjunction with GRI 3 (b), essential character determinations at the subheading level for the combined ponytail holders and bracelets will be undertaken:
For item 51700-A (stone pendant ponytail holder and bracelet), the essential character of the good is not the polyester band connected on each side of the pendant, but rather, the large acrylic (plastic) stone set in a gold rope chain, as it is the stone that reflects the facets and inclusions, thus drawing one’s eye onto the bracelet worn for personal adornment.
For item: 51701-A (medallion ponytail holder and bracelet), the essential character of the good is not the stretch cord, but rather the metal medallions, in that, the bulk and size of the medallions, draw one’s eye onto the bracelet worn for personal adornment.
For item 51702-A (enameled ponytail holder and bracelet), the essential character of the good is not the stretch cord, but rather the two sizable black colored, epoxy (plastic) interconnected rings, in that, the large size, eye shaped black rings, draw one’s eye onto the bracelet worn for personal adornment.
For item 51703-A (rhinestone ponytail holder and bracelet), the essential character of the good is not the stretch cord, but rather the three multi-faceted acrylic (plastic) diamond gemstones, in that, the diamond pendant, draws one’s eye onto the bracelet worn for personal adornment.
For item 51704-A (three beaded, ponytail holder and bracelet), the essential character of the good is not the stretch cord, but rather the three plastic beads, in that, the rhinestone like beads are sizable with an embossed appearance, drawing one’s eye onto the bracelet worn for personal adornment.
The applicable subheading for item 51700-A (stone pendant ponytail holder and bracelet), item 51702-A (enameled ponytail holder and bracelet), item 51703-A (rhinestone ponytail holder and bracelet) and item 51704-A (three beaded, ponytail holder and bracelet), will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading for item 51701-A (medallion ponytail holder and bracelet), will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% 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,
Thomas J. Russo
Director
National Commodity Specialist Division