CLA-2-96:OT:RR:NC:N4:433
Mylene Tan
Operation
HJ Lee Company, Inc.
D/B/A Lee Company Customs Brokers
11099 S. La Cienega Boulevard, Suite 152
Los Angeles, CA 90045
RE: The tariff classification of a battery operated hair curler from China.
Dear Ms. Tan:
In your letter dated August 9, 2010, on behalf of Stitch N’ Genius, Inc., D/B/A Rolling Styler, you requested a tariff classification ruling.
The merchandise is described as the TwistMaster hairstyling tool. The item is a battery operated hair curling device that is powered by four AAA batteries. Two attachments, a fork and a hook, come with the device. The fork is used to set curls, while the hook is used for French twists and all other fancy updos. This device is packaged with hair pins, hair rubber-bands and a DVD for instruction on use of the curler.
As the TwistMaster hairstyling device and its accompanying accessories are classified in two or more different headings (subheadings) of the Harmonized Tariff Schedule of the United States (HTSUS), put up for the purpose of styling hair, and is packaged for retail sales, this item meets the definition of a set as described in General Rule of Interpretation, [GRI 3 (b)] to the HTSUS.
GRI 3 (b) states, in part, that “goods put up in sets for retail sale” shall be classified as if consisting of the material or component that gives them their essential character, insofar as this criterion is applicable. Regarding the essential character of the hair curling set, the Explanatory Notes to GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case, the hair curling device imparts the essential character to the set.
The applicable subheading for the battery operated hair curling device, will be 9615.90.2000, 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: Other: Nonthermic, nonornamental devices for curling the hair." The rate of duty will be 8.1% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division