CLA-2-85:OT:RR:NC:N4:415
Mr. Matthew Bock
Middleton Shrull & Bock, LLC
100 Sylvan Road, Suite 660
Woburn, MA 01801
RE: The tariff classification of hair curling apparatus parts from China.
Dear Mr. Bock:
In your letter dated June 29, 2020, you requested a tariff classification ruling on behalf of your client, T3 Micro, Inc.
Product information was submitted in lieu of samples. This includes further documentation on the website: https://www.t3micro.com/convertiblecollection. The below components are all part of the T3 “Convertible Collection,” which is a modular hair curling apparatus collection that consists of a base and seven unique barrel attachments. The barrels are interchangeable and attach to the base using a fluid locking mechanism. The base and barrels will be imported and sold separately. Your submission indicates the base and barrels cannot be used without each other.
The first component under consideration is the convertible base unit. It has five heat settings allowing it to be adjusted for any hair type or condition. The base is enhanced with intelligent “Digital T3 SinglePass® technology” allowing for the combined tool to work in one pass.
The second component is the interchangeable barrel. The seven barrels are listed below:
“Tousled Waves” features a 1.25 inch to .75 inch tapered barrel.
“Cascading Waves” features a .75 inch to 1.25 inch reversed tapered barrel.
“Undone Waves” has a one inch straight barrel.
“Loose Waves” has a 1.5 inch straight barrel.
“Defined Curls” has a one inch clip barrel.
“Polished Curls” has a 1.25 inch clip barrel.
“Voluminous Curls” has a 1.5 inch clip barrel.
After review, this office is of the opinion that the two components, the base and the barrel, would be deemed parts, when imported separately, as neither item possesses the essential character of the complete hair curling apparatus of heading 8516 without the other.
The applicable subheading for these hair curling apparatus parts will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [p]arts: [o]ther.” The column one, general rate of duty is 3.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.90.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8516.90.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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