CLA-2-71:OT:RR:NC:N4:433
Kathy Trotta
Senior Customs Specialist
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a combined hair accessory and jewelry bracelet from China.
Dear Ms. Trotta:
In your letter dated September 26, 2017, you requested a tariff classification ruling. A sample was submitted. No material breakdown table was provided.
As indicated on the blister card package, the merchandise concerned is the Conair Corporation, item # 32671-A, the Scünci®, “real style TREND ALERT! HAIRTIE, BRACELET & BUN CUFF.” Observation of the sample indicates that the “real style TREND ALERT! HAIRTIE, BRACELET & BUN CUFF” is a type of decorative “hairtie,” “bun cuff” or “bracelet” that can be either worn in the hair for purposes of holding and adorning one’s hair, or worn on the wrist for the sole purpose of personal adornment.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with 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.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the HTSUS provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. We find that the {combined use} hairtie, bun cuff and bracelet, not only falls within the trade and commerce meaning of hair accessories, but also falls within the meaning of “imitation jewelry” classifiable in heading 7117, HTSUS.
The merchandise concerned cannot be classified in accordance with the GRI 1, HTSUS, by the terms of the headings and any relative section and chapter notes. No one heading specifically covers the merchandise concerned. As such, we turn to GRI 3. GRI 3 (a), the “heading which is more specific” cannot be used to classify the merchandise concerned because two or more headings each refer to part only of the materials contained in these composite goods; therefore, those headings are to be regarded as equally specific in relation to the goods. Accordingly, the merchandise will be classified under the principle of GRI 3 (b), essential character, insofar as this criterion is applicable, or by its fall out, GRI 3 (c), the heading occurring last in numerical order among those which equally merit consideration.
For the “real style TREND ALERT! HAIRTIE, BRACELET & BUN CUFF,” we find that the good is prima facie classifiable in heading 6217 (“Other made up-clothing accessories ….”) of the HTSUS and heading 7117 (“Imitation jewelry”) of the HTSUS. As the functionality of the merchandise concerned is primarily to adorn one’s self, when worn in the hair or around the wrist, at alternating intervals, we are of the opinion that the combined use item (hairtie, bun cuff and bracelet) has no essential character. Consequently, the merchandise concerned is classified in the heading occurring last in the tariff schedule, which is heading 7117, HTSUS. See New York rulings N221602 dated July 13, 2012 and N221626 dated July 13, 2012.
GRI 6 is implicated at the subheading level because the merchandise concerned is a composite good. No one subheading in heading 7117, HTSUS, describes the composite nature of the good, which consist of a ribbon with a slide bead tied to an ornamental metal cuff. As such, GRI 6 in conjunction with GRI 3 (b) is employed. The Explanatory Notes (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 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. It is our position that the metal cuff imparts the essential character to the “real style TREND ALERT! HAIRTIE, BRACELET & BUN CUFF,” as it provides the aesthetic appeal to the person wearing this item as a bracelet.
The applicable subheading for item # 32671-A, the Scünci®, “real style TREND ALERT! HAIRTIE, BRACELET & BUN CUFF,” will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: 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 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