The tariff classification of a Hair Dryer Attachment from China.

NY I88281 December 3, 2002 CLA-2-96:RR:NC:SP:233 I88281 CATEGORY: Classification TARIFF NO.: 9615.11.1000; 9615.11.3000 Ms. Diane L. Weinberg Meeks & Sheppard 330 Madison Avenue, 39th Floor New York, NY 10017 RE: The tariff classification of a Hair Dryer Attachment from China. Dear Ms. Weinberg: In your letter dated November 5, 2002, on behalf of The New L & N Sales and Marketing, Inc., you requested a tariff classification ruling. The submitted sample, Style 19027 is a blow dryer attachment that will be imported by itself, and not with a hair dryer. The purpose of the attachment is to give the hair body during the blow-drying process. The article is made of plastic and measures approximately 5” in length overall. The attachment has an open end for attaching to the dryer. The opening is circular, measuring 2” diameter, ½” in thickness and 1” in length. Attached to the interior of the opening are four pieces of plastic which appear to have a spring mechanism which attach them to the interior. These pieces allow for adjustments due to different sized hair dryer nozzles. Extending from the attachment is a hollow plastic piece, which has two combs attached to the end. The combs are parallel approximately ¾” apart and measure 2 ½” in width. Each comb has 14 teeth which measure approximately 1 ¼” in length. The essential character of the item is derived from the comb component. Your sample is being returned as requested. The applicable subheading for the Hair Dryer Attachment, if valued not over $4.50 per gross, will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTS), HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents per gross plus 2% ad valorem. The applicable subheading for the Hair Dryer Attachment, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8 cents per gross plus 4.6% 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