CLA-2-:OT:RR:NC:TA:353
9503.00.0080
Mr. Giovanni Cervantes
Jakks Pacific Inc.
22619 Pacific Coast Highway, Suite 250
Malibu, California 90265
RE: The tariff classification of hair accessories from China.
Dear Mr. Cervantes:
In your letter dated August 19, 2009, you requested a tariff classification ruling.
Item 61379, Disney Princess Play Glamour Lips & Clips consists of 24 elastic bands for the hair, 8 metal hair clips, 3 Plastic Hair Clips, 8 knit fabric hair bands, 4 elastic ponytail holders with plastic balls, 3 woven fabric scrunchies and a toy lipstick.
You believe that the items are classified in Chapter 95. The hair band/clips are utilitarian items that hold the hair in place. However, Chapter 95, Note 1(v) states that “This chapter does not cover: (v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having utilitarian function…”
The applicable subheading for the elastic ponytail holders and ponytail holders with plastic balls will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the hair clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11 percent ad valorem.
The applicable subheading for the knit fabric ponytail holders will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the woven scrunchies will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the toy lipstick will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
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 Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division