CLA-2-96:OT:RR:NC:N4:415
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165 Harrisburg, PA 17105
RE: The tariff classification of a bow maker kit from China.
Dear Ms. Aldinger:
In your letter dated May 28, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The product under consideration is described as a “bow maker kit,” Rite Aid Item number 9046301. Two kits were provided as samples, one with a “Fancy Nancy” theme and the other with a “Minnie Mouse” theme. Both kits consist of two fabric ribbons, which are three inches in width, two plastic hair clips, and 12 plastic gem stickers. The fabric ribbons, which are sewn together in the middle, are cinched using the plastic hair clip, thus creating the hair bow. The plastic sticker gems can then be applied for decoration. The finished product is intended to be worn in the hair.
This office holds the opinion that this product would constitute a set as per General Rule of Interpretation (GRI) 3(b). Further, no one component would impart the essential character and thus the classification would be provided from the item last in tariff, which would be the plastic hair clips, GRI 3(c) noted. At time of importation, the plastic hair clips are not set with the imitation gemstones.
The applicable classification for the “bow maker kit,” Rite Aid Item number 9046301, both versions described above, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division