Mr. Russell B. Thornburg
Russell Bruce Thornburg, CHB
11256 Candleberry Court
San Diego, California 92128
RE: The tariff classification of a hair styling iron with MP3 player from China
Dear Mr. Thornburg:
In your letter dated November 22, 2010 you requested a tariff classification ruling on behalf of your client, Angles Beautycare Group, Inc.
The product under consideration is identified as the MP3 Styling Iron. Descriptive literature and a sample were included with your submission. The sample will be returned to you.
The MP3 Styling Iron is a composite good consisting of a hair styling iron with built in MP3 player and speaker that allows the user to listen to music while straightening their hair. This electrically heated flatiron features two ceramic heating plates, adjustable heat control up to 400°F and can store up to 2 hours of music with 256 megabytes (MB) of internal memory. The iron operates on 110 volts of alternating current.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
Based on the information submitted, we find that the essential character of the subject merchandise is imparted by the flatiron. The function of this product is first and foremost to straighten hair and not to listen to music. The end user has the option of listening to music while styling their hair.
The applicable subheading for the MP3 Styling Iron will be 8516.40.4000, HTSUS, which provides for other electric flatirons. The rate of duty will be 2.8 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 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 Kenneth T. Brock at (646) 733-3009.
Robert B. Swierupski
National Commodity Specialist Division