CLA-2-96:OT:RR:NC:N4:415
Mr. David Prata
CVS Pharmacy, Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of hair accessory sets from China.
Dear Mr. Prata:
In your letter dated November 2, 2021, you requested a tariff classification ruling.
Images were provided in lieu of samples.
There are five hair accessory sets under consideration. The items in each set are attached to a paperboard backing and packaged for retail sale. They would all qualify as sets for classification purposes.
The first set, 5HAIR-MHP5258, includes a plastic, tortoiseshell patterned, jaw-style hair clip and four knitted nylon ponytail holders of various colors.
The second set, 5HAIR-MHP5478, includes two base metal snap-style hair clips in gold. One clip is almost entirely covered in rows of plastic imitation pearls and rhinestones, while the second clip is unadorned.
The third set, 5HAIR-MHP5627, features a base metal jaw clip and a base metal hairpin. Both have a gold base and feature small plastic imitation pearls. Two versions of this set are pictured, in the first version the jaw clip has a pointed oval shape, and in the second version it has a rectangular shape. We note that while the oval and the rectangular shapes are outlined in pearls, the golden metal would be visible when worn in the hair.
The fourth set, 5HAIR-MHP5130, is comprised of three items, all made of a base metal in gold: a plain snap clip, a plain hairpin, and an alligator-style hair clip adorned with one row of medium sized plastic imitation pearls.
The fifth set, 5HAIR-MHP5135, includes a base metal snap clip and alligator clip, both in gold. The snap clip is unadorned and is the outline of two horizontal hearts joined together at their base, while the alligator clip is almost fully adorned with plastic imitation pearls and rhinestones which form the shape of flowers.
With the exception of the first set, the accessories included in all other sets are considered hair-slides or hairpins of heading 9615, but as they consist of different components, the essential character must be determined, General Rules of Interpretation (GRI) 6 and 3(b) noted.
For the first set, per your submission, the jaw clip predominates by value, while the ponytail holders predominate by weight and quantity. As both components merit equal consideration, we turn to GRI 3(c) in classifying this set. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings that equally merit consideration. This set would be classified under heading 9615 for the plastic jaw clip, which occurs last in numerical order in comparison to the ponytail holders.
In this office’s opinion, the essential character for the second, fourth, and fifth sets are all imparted by the hair clips that are fully adorned with plastic imitation pearls and/or rhinestones as they all predominate in both weight and value.
For the third set, the jaw clip predominates in both weight and value over the hairpin and would impart the essential character to the set. As the golden base of the jaw clip is visible when worn in the hair and further enhances the clip by providing visual impact, we believe that the metal component provides the essential character to the jaw clip.
The applicable classification for the first set, 5HAIR-MHP5258, 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.
The applicable classification for the second, fourth and fifth sets, 5HAIR-MHP5478, 5HAIR-MHP5130, and 5HAIR-MHP5135, 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 general rate of duty is Free.
The applicable classification for the third set, 5HAIR-MHP5627, will be 9615.19.6000, 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]ther: [o]ther.” The column one, general rate of duty is 11 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