The tariff classification of Girls barrette and ponytail sets from China

NY A83762 June 12, 1996 CLA-2-96:RR:NC:WA:353 A83762 CATEGORY: Classification TARIFF NO.: 6217.10.9005; 9615.11.4000 Mr. James J. Kelly Barthco International, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Girls barrette and ponytail sets from China Dear Mr. Kelly: In your letter dated May 16, 1996 you requested a tariff classification ruling on behalf of your client Tyco Toys, Inc. Samples were submitted for examination. The submitted samples, advertised as hairwear making sets, are Item 4569-1, Scrunch n Wear Minis ; Item 4569-2 , Scrunch n Wear Barrettes and 4571, Scrunch n Wear Scrunches. Item 4572-4 is advertised as a Scrunch ,n Wear Refill Kit. Item 4569-1 consists of pre-sewn knit nylon fabric tubes, elastic cords with plastic fasteners, mylar shapes and beads, plastic beads, gold and silver cords and a plastic scrungie tool. Item 4569-2 consists of pre-sewn knit nylon fabric tubes, plastic barrettes, mylar shapes and beads, plastic beads, gold and silver cords, and a silver bead string. Item 4571 consists of consists of a plastic stand and tool(scrunch maker), pre-sewn fabric tubes, elastic cords with plastic fasteners, barrettes, decorative clips, fabric markers, plastic stencil and paper inserts. Item 4572-4 consists of pre-sewn knit and woven 65% polyester/35% cotton fabric tubes designed to be refills for scrunchie and barrette kits. Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. When goods are prima facie classifiable under two or more headings, GRI 3 must be consulted. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. The Explanatory Notes to GRI 3(b) indicate, in pertinent part, that "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. With the above elements satisfied, the essential character of the set must be determined to allow for proper classification. In general, "essential character" has been construed to mean the attribute which strongly marks or serves to distinguish an article. It may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. GRI 3(c), states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which appears last in numerical order among those being considered. After due consideration, it is our position that the essential character for Item 4569-1 is imparted by the pre-sewn fabric tubes as unfinished scrungies; the essential character for Item 4569-2 is imparted by the plastic barrette on which all the decorative items will be mounted; and for Item 4571, according to GRI 3(c), the plastic barrette is last named in the tariff. Item 4572-4 will be classified as an unfinished textile ponytail holder. The applicable subheading for Item 4569-1 and Item 4572-4 will be 6217.10.9005, Harmonized Tariff Schedule of the United States (HTS), which provides for "other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other.... Headbands, ponytail holders and similar articles". The rate of duty will be 15.3 percent ad valorem with no quota category. The applicable subheading for Item 4569-2 and 4571 will be 9615.11.4000, Harmonized Tariff Schedule of the United States(HTS), which provides for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones..." The rate of duty will be 5.3 percent ad valorem. 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division