CLA-2-96:OT:RR:NC:N4:433
David Prata
Manager, Customs Compliance
CVS Pharmacy
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a hair accessories from China.
Dear Mr. Prata:
In your letter dated May 1, 2017, you requested a tariff classification ruling. Samples, and descriptive and illustrative literature were submitted.
CVS Pharmacy®: Item number 290007 /A-F, “Halloween Hair Set” are Halloween themed hair accessories that will be sold in six different styles and put up together for retail sale. Even though the merchandise concerned is marketed for Halloween, the items can be used year round.
Style number 290007-A is identified on the blister card packaging as “Happy Halloween.” The merchandise consists of 2 base metal snap clips with a textile bow decorated with a textile bat; 2 ponytail holders of woven elasticized nylon with plastic ghost ornaments; and 8 ponytail holders of woven elasticized nylon. The ponytail holders are ornamented in various colors.
Style number 290007-B is identified on the blister card packaging as “Happy Halloween.” The merchandise consists of 2 base metal snap clips with a textile bow decorated with a pumpkin; 2 ponytail holders of woven elasticized nylon with plastic skull ornaments; and 8 ponytail holders of woven elasticized nylon. The ponytail holders are ornamented in various colors.
Style number 290007-C is identified on the blister card packaging as “Happy Halloween.” The merchandise consists of 2 base metal snap clips with a textile pop-pom decorated with three beads; 2 ponytail holders of woven elasticized nylon with plastic bat ornaments; and 8 ponytail holders of woven elasticized nylon. The ponytail holders are ornamented in various colors.
Style number 290007-D is identified on the blister card packaging as “Happy Halloween.” The merchandise consists of 2 base metal snap clips with a textile bow decorated with a textile pom-pom; 2 ponytail holders of woven elasticized nylon with plastic bat ornaments; and 8 ponytail holders of woven elasticized nylon. The ponytail holders are ornamented in various colors.
Style number 290007-E is identified on the blister card packaging as “Happy Halloween.” The merchandise consists of 2 base metal snap clips with a textile bow decorated with a textile pom-pom; 2 ponytail holders of woven elasticized nylon with plastic pumpkin ornaments; and 8 ponytail holders of woven elasticized nylon. The ponytail holders are ornamented in various colors.
Style number 290007-F is identified on the blister card packaging as “Happy Halloween.” The merchandise consists of 2 base metal hair pins with a textile bone decorated with a textile strip with bats; 2 ponytail holders of woven elasticized nylon with plastic bat ornaments; and 8 ponytail holders of woven elasticized nylon. The ponytail holders are ornamented in various colors.
Company provided information for the six style numbers in the aggregate indicates that the two hair clips and two pins composed of base metal and textile material are 55% of the overall cost of the items; the two ponytail holders of woven elasticized nylon decorated with plastic ornaments are 20% of the overall cost of the items; and the eight ponytail holders of woven elasticized nylon are 25% of the overall cost of the items.
The General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) provide at GRI 3 (b) that “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.” These same “Rules” provide at GRI 3 (c) that “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.”
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS, “General Rules for the Interpretation of the Harmonized System,” state at Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the six style numbers of the “Halloween Hair Set” are classified in two or more headings of the HTSUS, are decorative hair accessories for holding one’s hair in place and are packaged for retail sale directly to purchasers without repacking. Accordingly, we find that the “Halloween Hair Set” in six different styles is a [set] within the meaning of the tariff schedule.
The ENs to the HTSUS, at Rule 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] or [set] 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 or set. In the case of a set, the classification is made according to the component, or components taken together, which can confer onto the set as a whole its essential character – see ENs Rule 3 (b) X to HTSUS.
We note that the costs of the decorative hair clips and decorative hairpins exceed that of the decorative ponytail holders with different motifs and the decorative ponytail holders simply in various colors. By observation of the items in the blister card packaging of the different style numbers, we further note that the decorative hair clips and decorative hairpins and decorative ponytail holders with different motifs stand out over the decorative ponytail holders in various colors. As such, the decorative ponytail holders in various colors with no motifs do not impart the essential character to the “Halloween Hair Set.” It is our finding, the decorative hair clips, decorative hairpins and decorative ponytail holders with motifs are equal in the ornamentation of holding one’s hair, however, the cost of the decorative hair clips and decorative hairpins is more than double that of the decorative ponytail holders. It is our opinion that the textile ornaments of the decorative hair clips and decorative hairpins impart the essential character to the “Halloween Hair Set” sold in six different styles and put up together for retail sale.
The applicable subheading for style numbers 290007-A, 290007-B, 290007-C, 290007-D, 290007-E, “Halloween Hair Set,” will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), 9615.19.6000, 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% ad valorem.
The applicable subheading for style number 290007-F, “Halloween Hair Set” 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division