The tariff classification of a hairstyling set from China.

PD J81146 February 20, 2003 CLA-2-96:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Carol Ritchings Import Manager 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 79691W Smash 12 Pc. Mid Size Cylinder Bag, is a hairstyling set consisting of one cushion brush, one plastic comb, three chunky plastic jaw clips, and six elastics. All items are packed in a zippered cylinder shaped clear vinyl bag. The hairbrush and comb are both approximately 6½” in length. The vinyl bag is 8” in height by 3½” 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 which 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, Harmonized Tariff Schedule of the United States (HTSUS), 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, John M. Regan Service Port Director Cleveland, Ohio