The tariff classification of a girl’s hair styling kit from China.

N057715 May 14, 2009 CLA-2-96:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Ms. Seema Surujlall Disney Store 200 Celebration Place Suite 103 Celebration, FL 34747 RE: The tariff classification of a girl’s hair styling kit from China. Dear Ms. Surujlall: In your letter dated April 15, 2009 you requested a tariff classification ruling. At issue is a girl’s hair styling kit comprised of five pieces, all made of solid plastic, sold together in a reusable vinyl bag. The kit includes a comb, hair brush, hand-held mirror and two jaw clips. The cylindrical vinyl bag features a zippered closure and is decorated with plastic beads and the image of Tinkerbell. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.Because the subject hair styling kit is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 9615.19.6000, the provision that occurs last in numerical order. The applicable subheading for the hair styling kit will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like…Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be 11% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division