CLA-2-96:OT:RR:NC:N4:433
Jessica Ayling
Senior Customs Compliance Analyst
Dollar Tree Stores, Inc.
Greenbrier International, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of hair accessory gift packs from China.
Dear Ms. Ayling:
In your letter dated May 21, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
SKU number 187647 is identified as the Hair Accessory Gift Pack – A. The gift pack contains: four polyester ponyo hair ties of various colors with each hair tie having an attached decorative heart; two polyester ponyo hair ties of various colors with each hair tie having an attached decorative star and jewel; six twist hair ties with each twist tie having an interior elastic cord covered by polyester fabric of various colors; and four ruffle hair ties with each ruffle hair tie having an interior elastic cord covered by polyester fabric of various colors. For the ponyo hair ties, the twist hair ties and the ruffle hair ties the composition material consists of 80% polyester and 20% elastic. These items are packaged together in compartments, separating each of the hair accessories on a blister card.
SKU number 187647 is identified as the Hair Accessory Gift Pack – B. The gift pack contains: six plastic claw clips of various colors in the shape of a flower; fifty-four polyvinyl chloride (PVC) hair bands of various colors; two metal snap clips having an attached decorative star and jewel; and ten elastic hair ties covered by polyester fabric and of various colors. These items are packaged together in compartments, separating each of the hair accessories on a blister card.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
Based on the information you provided and the photos submitted, the combination of items in Hair Accessory Gift Pack – A and Hair Accessory Gift Pack – B meet the first and last criteria, (a) and (c) above, in that: the assortment of items per gift pack are classified in two or more headings of the HTSUS, and are put up together for retail sales without repacking. However, Gift Pack – A and Gift Pack – B fail to meet the second criteria (b), in that: the assortment of items per gift pack, in general, do not appear to be used together, but rather individually, either for the holding of one’s hair in place or for the adorning of one’s hair. The gift packs are assortments of hair accessories, rather than sets put up together to meet a particular need and carry out a specific activity. Photos submitted, also indicate that the items in each gift pack are used individually over that of being worn on the hair at the same time. Consequently, the contents of Gift Pack – A and Gift Pack – B must be classified separately.
The applicable subheading for the PVC hair bands will be 3926.90.9980, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the twist hair ties, ruffle hair ties and elastic hair ties, will be 5609.00.4000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 3.9% ad valorem.
The applicable subheading for the ponyo hair ties having attached decorative hearts and the ponyo hair ties having attached decorative stars, will be 6117.80.8500, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6% ad valorem.
The applicable subheading for the plastic claw clips in the shape of a flower will be 9615.11.4000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the metal snap clips having attached decorative stars will be 9615.19.6000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division