The tariff classification of a light-up fashion hair accessory from China.

N178509 August 19, 2011 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Danny Chin Import Manager Advance International 61 West 23rd Street, 5th Floor New York, NY 10010 RE: The tariff classification of a light-up fashion hair accessory from China. Dear Mr. Chin: In your letter dated August 2, 2011, you requested a tariff classification ruling. A sample of the item was received. Style LHB-008 is described as the LED Flashing Hair Brand. The item consists of a metal clip with a battery affixed to the back end of the clip that is attached to a 7½ inch plastic tube having five LED lights contained within the tube, of which a nylon tassel is dangling from the end of the tube. Once activated the adorning flashing lights emanate from the accessory down the length of the hair. This item is sold under the name “Fashion Litas” and is marketed as “Hi-intensity Flashing Clubbing Jewellery.” Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. Further, Legal Note 11, for imitation jewelry, does not provide for articles of personal use of a kind normally carried in the pocket, in the handbag or on the person. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 7117, provide in relevant part, that this heading does not include buttons and other articles of heading 9606, or dress combs, hair-slides or the like, and hair-pins of heading 9615, provided they do not incorporate precious metal or metal clad with precious metal, nor natural or cultured pearls or precious and semi-precious stones. Accordingly, the fashion hair accessory is not classified as imitation jewelry of heading 7117, HTSUS. As the light-up fashion hair accessory is composed of different materials (metal, plastic, nylon, LEDs, and a battery), the item is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the metal clip serves the indispensable function of holding the item to one’s hair, without which, the flashing lights contained within the plastic tubing with a dangling tassel would not be a hair accessory. The essential character of the good is provided by the metal clip that holds the accessory to the hair, while allowing the adorning flashing lights to be seen in the club. As such, the light-up fashion hair accessory falls with the tariff classification provision of combs, hair-slides and the like of heading 9615, HTSUS – see ENs 9615. The applicable subheading for the light-up fashion hair accessory, 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: 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