CLA-2-73:OT:RR:NC:N5: 113
Kyoko Montemayor
Sally Holdings LLC
3001 Colorado Blvd. Denton, TX 76210
RE: The tariff classification of a dotting tool from China
Dear Mr. Montemayor:
In your letter dated June 17, 2024, you requested a tariff classification ruling. A description and a photograph of the dotting tool were submitted for our review.
The article for which you are requesting a ruling is identified as the Beauty Secrets Dotting Tool. You stated that “This dotting tool is for the user to dip nail polish at the end of the tool, and place dots of it on fingernails to decorate fingernails. This tool has a shape similar to a pen.” The body of the tool is cylinder shaped and is made of hard plastic. Both ends of the tool are cone shaped and a small ball is attached to each end. The ends of the dotting tool are made of stainless steel. The dipping tools will be sold at retail stores for retail and professional customers. You stated that the Beauty Secret Dotting Tool “will be used to place dots of nail polish on fingernails and the ends of the tool will be used to perform this action.”
The Beauty Secrets Dotting Tool is comprised of a cylinder shaped body, cone shaped ends, and small balls comprised of different materials including plastic and stainless steel that are classified in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the plastic and stainless steel of the subject article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the Beauty Secrets Dotting Tool is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the plastic or stainless steel imparts the essential character to the Beauty Secrets Tool under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the stainless steel components is to place the dots of nail polish on the fingernails. Therefore, it is the opinion of this office that the stainless steel components impart the essential character to the composite article. In accordance with GRI 3(b), the Beauty Secret Tool will be classified under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the Beauty Secrets Tool will be 7326.90.8688, HTSUS, which provides other articles of iron or steel, other…other. The rate of duty will be 2.9 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/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, 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 7326.90.8688, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division