CLA-2-96:OT:RR:NC:N4:415
Ms. Lauren Johnson
Walgreens
304 Wilmot Road, MS 3163
Deerfield, IL 60015
RE: The tariff classification of three styles of sequined accessory sets from China.
Dear Ms. Johnson:
In your letter dated May 30, 2018, you requested a tariff classification ruling on three styles of sequined accessory sets.
Samples were provided for the three sets and will be returned separately.
The items in question are described as “Shine Secrets Accessory Sets,” Walgreens Item Code 877954. The three styles are “Daydream,” “Cat’s Meow,” and “Sweetheart.”
Each set contains a headband, coin purse, wrist cuff, and patch based around a common theme and color scheme. Each item, other than the patch, has prevalent "reversible" sequins that have alternate colors when swiped in the other direction. The headbands have themed, sponge stuffed features glued atop a semi-rigid plastic horseshoe with hair-gripping teeth. You state the headbands are not intended as costume articles. The coin purses have a zipper with a wrist loop and a textile base. One side is covered entirely with patterned, reversible sequin-covered fabric, while the other side is made of woven polyester fabric. The outer surface area for all styles is 54 percent sequins and 46 percent woven polyester fabric. The wrist cuffs have a hook and loop closure. The inside is a fuzzy, knit textile, and the outside is completely covered in reversible sequins on a woven textile base. The patches feature embroidered sequins sewn in patterns on a textile base with pressure sensitive two-sided tape attached to the back.
The “Daydream” style has a unicorn theme. The headband has sponge-stuffed, reversible gold/purple sequin ears and a metallic-like stuffed horn. The outer surface of the headband is otherwise covered by a glued-on purple ribbon. The coin purse has a rainbow pattern that reverses to all purple sequins. The wrist cuff meets the above description and features reversible gold/purple sequins. The patch depicts a white unicorn with a rainbow mane that is "colored in" with sewn-on prismatic sequins.
The “Cat's Meow” style has a cat theme. The headband has sponge-stuffed, reversible sequined pink/silver cat ears. The outer surface of the headband is otherwise covered by a glued-on pink ribbon. The coin purse has a paw print pattern that reverses to all pink sequins. The wrist cuff meets the above description and features reversible pink/silver sequins. The patch depicts a pink, wind-up mouse on wheels that is "colored in" with sewn-on sequins.
The “Sweetheart” style has a heart theme. The headband has an oversized, sponge-stuffed, reversible pink/silver sequin bow. The outer surface of the headband is otherwise covered by a glued-on pink ribbon. The coin purse has a heart pattern that reverses to all pink sequins. The wrist cuff meets the above description and features reversible pink/silver sequins. The patch depicts a red heart that is "colored in" with sewn-on metallic-like sequins.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: (a) 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 or carry out a specific activity; (c) and are put up in a manner suitable for sale directly to users without repackaging. These “sets” meet criteria (a) and (c), but this office agrees with you that the different articles do not carry out a specific activity and thus would not qualify as a set for Customs purposes. As such, each article must be classified on their own.
In considering the classification of the headbands, we concur that the semi-rigid plastic headbands predominate these articles and provide the primary utility of holding the hair, thus the heading of 9615 is appropriate.
In reviewing the material breakdown provided and the overall visual impact of these articles, it is in this office’s opinion that the plastic sequins provide the essential character to these headbands, GRI 3(b) noted.
The applicable classification for the headbands, in all three styles, will be 9615.11.4000, 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]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent ad valorem.
The coin purses are capable of containing coins or other small objects. Their outer surface is mostly of sequin-covered fabric, and the sequins comprise 40 percent of the item’s weight and 50 percent of the item's value.
The wrist cuffs are a composite good comprised primarily of plastic sequins that are sewn onto a woven fabric, with a fuzzy knit fabric on the opposite side. Although the textile materials provide the base and structure for the wrist cuffs, the sequins are the most eye-catching element as well as the component with the highest value and weight.
The applicable subheading for the coin purses and wristbands, in all three styles, will be 3926.90.3500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 percent ad valorem.
For the patches, Note 6 to Chapter 58 states that heading 5810, “[e]mbroidery in the piece, in strips or in motifs” includes sewn applique work of sequins, beads or ornamental motifs of textile or other materials. Therefore, the patches, which consist of sequins sewn onto a polyester felt substrate, would be considered embroidery/applique in the form of badges, emblems, or motifs.
The applicable classification for the patches, in all three styles, will be 5810.92.1000, HTSUS, which provides for “[e]mbroidery in the piece, in strips or in motifs: [o]ther embroidery: [o]f man-made fibers: [b]adges, emblems and motif.” The rate of duty is determined by Additional Note 2 to Chapter 58. As these patches would not be considered embroidery in the piece, the column one, general rate of duty is 4.2 percent 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 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