CLA-2-42:OT:RR:NC:N4:441
Joanne Muro
Global International Inc.
2116 Merrick Avenue
Merrick, NY 11566
RE: The tariff classification of a pouch, plastic bottles, and hair ties from China
Dear Ms. Muro:
In your letter dated June 26, 2024, you requested a tariff classification ruling on behalf of your client, Central Mills Inc. DBA Freeze. Photographs and descriptive literature were provided for our review.
Item 1 consists of two 200 ml (10 oz) high density polyethylene (HDPE) bottles with plastic caps. The bottles will be imported empty and filled with hair care products such as hair gel or curl cream in the United States for retail sale.
Item 2 is a travel pouch made of polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide storage, protection, organization, and portability to personal effects, cosmetics, and toiletries during travel. The article features one carrying handle and two snap closures. It has one main compartment. The pouch measures 6.5 inches in height, 6.25 inches in width, and 1.5 inches in depth. It is of a durable construction and suitable for repetitive use.
Item 3, SKU# F06, described as “Silk Scrunchie Hair Ties,” are ponytail holders. Each ponytail holder consists of two components: a core and a textile cover. The core is composed of nine 1-millimeter diameter rubber bands sheathed with braided 100 percent polyester filament yarn. The ends are glued together to form a circle and measures 3 mm in width. The core is covered with a 100 percent silk woven dyed fabric. The edges of the fabric are sewn together to prevent fraying and the ends of the fabric are sewn together to form a circle and measures 5 inches in diameter. The item will be packaged and sold on a cardstock display card as a four-piece set.
The ponytail holders are a composite good consisting of an article of yarn (heading 5609) and a made-up textile fabric (heading 6307). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the ponytail holders to be the elasticized core, as this component is responsible for the subject merchandise performing its intended function, to hold a ponytail in place.
The applicable subheading for the HDPE bottles with caps will be 3923.30.0090, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the travel pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic: other. The general rate of duty will be 20 percent ad valorem.
The applicable subheading for the hair ties will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The general rate of duty will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5609.00.4000, 4202.92.4500 and 3923.30.0090, 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 subheadings 5609.00.4000, 4202.92.4500 and 3923.30.0090, 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, including information on exclusions and their effective dates, 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.
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 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 the 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 ruling 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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division