CLA-2-96:OT:RR:NC:N4:415
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of two decorative hairclips from China.
Dear Ms. Trotta:
In your letter dated December 21, 2018, you requested a tariff classification ruling.
Samples were submitted and will be returned separately.
In your submission, these hairclips are described as “Halloween Bows,” item number 12025PRM. This product consists of two bows that are affixed to metal alligator clips, which allow them to be attached to the wearer’s hair and serves the utilitarian purpose of keeping the hair in place. The first hairclip features a purple woven fabric bow and the second has a black woven fabric bow with “Boo!!” printed on it in a multi-color font. The included material description for these items state they are made of 70 percent polyester and 30 percent metal.
In reviewing the material breakdown provided and the overall visual impact of these clips, it is in this office’s opinion that the polyester fabric provides the essential character, General Rule of Interpretation 3(b) noted.
The applicable classification for the “Halloween Bows,” item number 12025PRM, 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, these subject hairclips are 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).” These hairclips meet the prerequisites of this tariff provision. Accordingly, these hairclips are 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