CLA-2-96:OT:RR:NC:N4 462
Stephanie Rodriguez
Capezio
1 Campus road Totowa, NJ 07512
RE: The tariff classification of 3-piece spa set from China
Dear Ms. Rodriguez:
In your letter dated February 3, 2025, you requested a tariff classification ruling. A sample was submitted and will be retained for reference purposes.
The merchandise under review is 3-piece spa set consisting of headband and two wristbands. The wristbands are made of fleece fabric. The headband is made of semi-rigid plastic that is completely covered with velvet fabric. This set is packaged together in a plastic bag with a label indicating it is sold as a set.
This office holds the opinion that this product would constitute a set as per General Rule of Interpretation (GRI) 3(b). Further, no one component would impart the essential character and thus the classification would be provided from the item last in tariff, which would be the headband, GRI 3(c) noted.
By observation of the physical appearance of the headband one finds that the velvet fabric is the focal point of the headband. The underlying semi-rigid plastic band is completely covered over in velvet fabric and cannot be seen. In the opinion of this office, the essential character of the headband is imparted by the velvet fabric, and as such the headband is classifiable in subheading 9615.19, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the spa set will be 9615.19.6000, HTSUS, which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 9615.19.6000, HTSUS, listed above.
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/.
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 Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division