CLA-2-96:OT:RR:NC:N4:415
Kate Eckhoff
Geodis
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of an ornamental headpiece from China.
Dear Ms. Eckhoff:
In your letter dated July 11, 2024, you requested a tariff classification ruling on behalf of your client, Boohoo Group, PLC.
Images were provided in lieu of a sample.
The product under consideration is described in your request as an ornamental headpiece. It is made of gold colored iron and decorated with plastic faux pearls which are inset into the headpiece and are also used to form strands which are draped from the top with longer strands on each side. The design features two headbands, a plain one that rests on the head and a second larger band that uses the smaller band for support. The decorative larger band is suspended above the head, creating a halo effect.
In your request, you question whether this product should be classified as a hair-slide under heading 9615 or by the iron in heading 7326. You cite N293022, dated January 23, 2018, as a reason to potentially consider using General Rule of Interpretation (GRI) 3(b) in the classification determination. We were able to review the documentation submitted with that ruling, and that headpiece lacked both a comb and a hair-slide to secure it to the wearer. It was simply placed and worn atop the head, which is why it could not be classified within heading 9615. In contrast, this headpiece features a horseshoe shaped headband. As such, we find that this would be classified under heading 9615 per GRI 1.
The applicable classification for this ornamental headpiece will be 9615.19.6000, 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]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.
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 Regulations (19 CFR 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