CLA-2-96:OT:RR:NC:N4:415
Ms. Carolyn Paino
J. J. Boll Associates Inc.
147-45 Farmers Boulevard, Room 203
Jamaica, NY 11434
RE: The tariff classification of a decorative hairclip from China.
Dear Ms. Paino:
In your letter dated October 4, 2018, you requested a tariff classification ruling on behalf of your client M & J Trimming.
A sample was submitted and will be retained as requested.
In the provided documentation, the hairclip is described as the “Green Flower Clip” (PH16786J). This product features a green fabric flower that has green glitter applied around the edges. On top of the flower is a plastic shamrock ornament that has a green glittery surface. At the base of the flower is trim made of green feathers. A string of green and gold beads is also attached. The hairclip is a metal alligator clip and is intended to secure this article to the consumer’s hair.
In your request, you proposed the classification of 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. These items are not costumes and do not have recognized festive motifs limited to St. Patrick's Day only, as such, we disagree with the classification of 9505.90.6000, HTSUS.
In reviewing the material breakdown provided and the overall visual impact of this hairclip, it is in this office’s opinion that the fabric provides the essential character, GRI 3(b) noted.
The applicable classification for the “Green Flower Clip” (PH16786J) 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.
With regard to the applicable rate of duty, this subject hairclip is also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.96, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” This hairclip meets the prerequisites of this tariff provision. Accordingly, this hairclip is entitled to beneficial treatment under HTSUS subheading 9902.17.96. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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 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