CLA-2-96:OT:RR:NC:N4:415
Ken Park
Amscan, Inc.
1 Celebration Square, 100 Tice Boulevard
Woodcliff Lake, NJ 07677
RE: The tariff classification of a decorative hair clip from China.
Dear Mr. Park:
In your letter dated October 31, 2023, you requested a tariff classification ruling.
A sample was provided and will be retained as requested.
The product under consideration is described as the “Pink and Pearl Hair Extensions,” item number 8410357. This item consists of three braided polyester faux hair extensions and two strings of plastic imitation pearls that are attached to a thin metal snap clip. The snap clip measures one inch by 0.5 inch, and the pink hair extensions and white pearl strings measure approximately 20 inches in length.
This office notes that while the product name references hair extensions, these are not hair extensions of heading 6704. These are decorative hair-slides of heading 9615, please see New York rulings N230755, dated September 11, 2012, and N331009, dated February 28, 2023. Further, you suggest that this product is appropriately classified in subheading 9615.11.5000, 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: [o]ther.” While we agree that the plastic pearls would impart the essential character to the article, General Rule of Interpretation 3(b) noted, they are “strung” and not “set” onto the hair clip as required by the subheading language. As such, classification in subheading 9615.11.5000 would not be appropriate.
The applicable classification for the “Pink and Pearl Hair Extensions,” item number 8410357, will be 9615.11.4000, 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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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