Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302
RE: The tariff classification of a hair accessory set from China.
Dear Ms. Liu:
In your letter dated August 21, 2000, you requested a tariff classification ruling.
The submitted sample, Item #C76C0758, is a 45 piece hair accessory set consisting of a shrink wrapped plastic storage box with compartments containing 10 ponytail holders, 2 plastic hair claw clips, 2 hair twisters, 12 ball shaped ponytail holders, 12 daisy shaped ponytail holders, 4 plastic hair clips, and 2 heart shaped plastic barrettes.
Your sample is being retained for official purposes.
We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the plastic hair claw clips, plastic hair clips and heart shaped plastic barrettes occurs last.
The applicable subheading for the hair accessory set will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% ad valorem.
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 Lawrence Mushinske at 212-637-7061.
Robert B. Swierupski