CLA-2-96:OT:RR:NC:N4:415
Ms. Elizabeth A. McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a hair accessory set from China.
Dear Ms. McGuffin:
In your letter dated February 17, 2020, you requested a tariff classification ruling. Images were provided in lieu of a sample.
The product under consideration is described in your submission as a “hair pin and barrette assortment,” SKU number 24563901. This set appears to come on a paperboard backing and includes two hair pins and a barrette. The first hair pin is affixed on top with a row of plastic pearls. The second hair pin features a decorative ornament attached that spells out the word “KISS,” which is constructed from glass rhinestones in metal settings. The barrette has the top surface covered with plastic pearls. The hair pins and barrette are all made from metal.
These three hair accessories would qualify as a set for classification purposes, and as the two hair pins predominate by value and quantity, they would impart the essential character to the set, General Rule of Interpretation (GRI) 3(b) noted.
In your inquiry, you also wanted to know the classification of each item individually. As hair pins are specifically listed and are not differentiated by construction, they would be classified as such. The barrette would be considered a hair-slide of heading 9615, but as it consists of different components, it is deemed to be a composite good, and the essential character must be determined per GRI 6 and 3(b). This office is of the opinion that the plastic pearls would impart the essential character as they predominate by value in comparison to the other components and add the overall decorative appeal to the product.
The applicable classification for this hair accessory set, SKU number 24563901, and the two hair pins if imported individually will be 9615.90.3000, 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: [o]ther: [h]air pins.” The column one, general rate of duty is 5.1 percent ad valorem.
The applicable classification for the barrette will be 9615.11.5000, 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: [o]ther.” The rate of duty is Free.
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