CLA-2-96:OT:RR:NC:N4:433
Greg Fields
Logistics Analyst
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of the “Hair Essentials Kit” from China.
Dear Mr. Fields:
In your letter dated October 17, 2016, you requested a tariff classification ruling. A sample of the kit was submitted for our review and will be returned to you as requested. A partial material breakdown was provided, absent of weight and cost for the composition materials. Nevertheless, a classification analysis will be undertaken based on the information provided and a physical examination of the sample provided.
The merchandise concerned is item number 22079, concept number c9021, and is identified as the “Hair Essentials Kit.” The kit consists of four metal bobby pins, four elastic (polyester) hair ties and one hair band made of 97 percent rayon and 3 percent spandex, all of which are enclosed in a quilted cotton zippered container suitable to be carried in a handbag or tote. Each item of the kit is color coordinated, including its container.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 1 and GRI 2(a) are not applicable to the merchandise concerned.
GRI 3 provides, in pertinent part, as follows: When, by application of rule 2 (b) [not applicable in this case] or any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description ….
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The relevant Explanatory Notes (ENs) to the HTSUS at “General Rules for the Interpretation of the Harmonized System,” Rule 3 (b) provide:
(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the good
(X) For the purposes of this Rule, the term “goods put in sets for retail sale” shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repackaging (e.g., in boxes or cases or on boards).
For the merchandise concerned, the three criteria in Note (X) have to be satisfied in order to be classified as a set. The “Hair Essentials Kit” meets the criteria of goods put up in sets for retail sale, in that the product consists of two or more goods which are prima facie classifiable in two or more headings of the HTSUS; the metal bobby pins, elastic (polyester) hair ties, and hair band are all put up together for purposes of holding one’s hair in place while adding pizzazz to one’s hair styling; and is packaged in a quilted cotton zippered container ready for retail sale, without repacking. Accordingly, the “Hair Essentials Kit” meets the criteria of goods put up in sets for retail sale, and as such is a set for tariff purposes.
It is our opinion that each article in the “Hair Essentials Kit” is equally important to the set, and therefore no essential character determination can be made. In this situation, GRI 3 (c) to the HTSUS obliges us to classify the merchandise concerned under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, the “Hair Essentials Kit” is classifiable under heading 9615, HTSUS.
The applicable subheading for the “Hair Essentials Kit,” in its imported condition, 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.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division