CLA-2-96:OT:RR:NC:N4:433
J. Epstein, President
W.N. Epstein & Co., Inc.
Customs Brokers & Freight Forwarders
4477 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of bridal hair accessories from China.
Dear Mr. Epstein:
In your letter dated April 29, 2013, on behalf of TSI Accessory Group, you requested a tariff classification ruling. Five samples of bridal hair accessories have been submitted to this office. As requested, the samples submitted will be returned to you.
Item #1 is a pair of bobby pins. Each bobby pin is made of base metal, has an imitation light rhodium finish, and is set with a single imitation pearl surrounded by eight clear, faceted crystals.
Item #2 is a pair of bobby pins. Each bobby pin is made of base metal, has an imitation light rhodium finish, and is set with a single imitation pearl.
Item #3 is six identical spiral-twist clip hair pins, packaged together. Each pin is made of base metal, has an imitation light rhodium finish, and is set with a single imitation pearl surrounded by five flower petals. There are three clear, faceted crystals within each flower petal.
Item #4 is a headband. The headband is made of base metal, has an imitation light rhodium finish, and is set with two rows of alternating imitation pearls and clear, faceted crystals.
Item #5 is a flower hair clip. The back of the item has a circular plate with an attached alligator clip, both of which are made of base metal with an imitation light rhodium finish. Attached to the plate is a large white textile flower bow. There is also a base metal pin attached to the plate.
No material breakdown by composition, weight and cost was provided. Consequently, our essential character determinations will be based upon physical observation of the samples.
The bridal hair accessories are composed of different components (i.e., metal, plastic or glass), and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In this instance, for items 1, 2, 3 and 4, the essential character of the bridal hair accessories is imparted by the metal, in that, the cost of metal and weight of metal is most likely higher than that of the imitation pearls or gemstones, the volume of the metal exceeds that of the imitation pearls or gemstones, and the metal allows for the functionality of the items to be fulfilled which is to hold one’s hair in place. For item 5, the essential character is imparted by the large white textile flower bow, in that, the metal is completely obscured, resulting in one’s eye to be fully engrossed upon the white flow petal.
The applicable subheading for item 1 and 2, the bobby pins, will be 9615.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Hair pins.” The rate of duty will be 5.1% ad valorem.
The applicable subheading for item 3, the spiral-twist clip hair pins, will be 9615.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for item 4 and 5, the headband and flower hair clip, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other.” The rate of duty will be 11% 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,
Thomas J. Russo
Director
National Commodity Specialist Division