The tariff classification of a hairstyling set from China.

NY H88422 March 6, 2002 CLA-2-96:RR:NC:SP:233 H88422 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a hairstyling set from China. Dear Ms. Ritchings: In your letter dated February 27, 2002, you requested a tariff classification ruling. The submitted sample, Model 79604 Conair 11 Pc. Cylinder Bag, is a hairstyling set consisting of one cushion hairbrush, one plastic comb, two medium plastic jaw clips, and six elastic ponytail holders packed in a zippered cylinder shaped clear vinyl bag. The hairbrush is 8 ½” in length. The comb is 7 ½” in length. The vinyl bag is 9” in height by 4” in diameter and features a carrying handle. The bag is sized to accommodate the hairstyling set. We find that the above-described items comprise, for tariff purposes, “goods put up in sets for retail sale.” With reference to General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading with occurs last in numerical order. In this instance, the classification for the plastic jaw clips occurs last. The applicable subheading for the hairstyling set will be 9615.11.4000, HTS, which provides for 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% 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division