The tariff classification of barber shears and cape.

N106784 June 1, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of barber shears and cape. Dear Ms. Trotta: In your letter dated May 20, 2010, you requested a tariff classification ruling. The samples you have submitted are being returned as requested. You submitted two samples for review. Model #80020N consists of a 7” barber shears with stainless steel blades and a plastic hair cutting cape. The cape measures approximately 45” long x 24” wide and is designed to cover a person’s torso. The barber shears and hair cutting cape are packaged for retail sale. Model #80020T10 includes a 7” barber shears with stainless steel blades and a plastic blade cover secured to a printed card. You have stated that this model will be imported packaged for retail sale with the same hair cutting cape that is included in model #80020N. The barber shears are valued over $1.75/dozen. The hair cutting cape is marked “Made in China.” In both models the shears are marked Conair® Japanese stainless steel. On the reverse side of the packages it states “Japanese micro-serrated stainless steel blades . . .” Also on the reverse side of the packages are the words “Made in Taiwan” found in close proximity to the U.S. address. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The shears must be marked with the country of origin (19 C.F.R. 134.43) and there can only be one country of origin for a single item. If the package contains items from more than one country, each item and its country of origin must be annotated on the package. As a reminder, the definition for country of origin is found in section 134.1 of the Customs Regulations (19 C.F.R. 134.1). If further work or material added to an article in another country effects a substantial transformation (the item loses its identity and becomes a new article having a new name, character or use), the country in which the substantial transformation took place would be the “country of origin” within the meaning of this part. The applicable subheading for the model #80020N and model #80020T10 will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The general duty rate will be 3¢ each + 3% 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division