The tariff classification of the “Mix & Match” kit from China.

N239939 April 12, 2013 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Lorianne Aldinger Senior Manager, Import Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Mix & Match” kit from China. Dear Ms. Aldinger: In your letter dated March 12, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 9018359, the Mix & Match kit is an assortment of girl’s hair accessories. Included in the kit are two hair chalk highlighters in blue and pink colors; three satin covered headbands made of semi-rigid plastic; three interchangeable hair decorations which attach to the headbands using an elastic strap; and two ponytail hair extensions composed of multicolored synthetic hair. Upon viewing of the sample, the contents of the Mix & Match kit are packaged and sold together for retail sales. 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: (a) 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. In this case the contents of the kit are classified in more than two headings, are put up together for adornment of one’s hair, and are packaged directly for sale to the consumer. Accordingly, the Mix & Match kit falls within the meaning of a set for tariff purposes. Because the Mix & Match kit is a set, we must employee the General Rules of Interpretation (GRIs), specifically GRI 3 (b), HTSUS, to determine the essential character of the good. A set under GRI 3 (b) will be classified as if consisting of the material or component(s), taken together, which confers upon the whole its essential character. When the essential character of a set can be determined, the whole set is classified as if it consisted only of that material or component(s) which imparts the essential character to the good. In the event that no essential character can be found, GRI 3 (b) is inapplicable. The ENs to the HTSUS, Note VIII to Rule 3 (b), 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. Although no material breakdown was provided, a visual of the contents of the set indicates that all items function independently for the adornment of one’s hair, and that no one particular item stands to define the essential character of the set. Consequently GRI 3 (b) cannot be used. Under GRI 3 (c), HTSUS, the heading which occurs last in numerical order among those which equally merit consideration is 9615, HTSUS, the provision in part covering headbands. Since the headbands are composed of different components and are potentially classified in two or more subheadings, GRI 6 is implicated. It is our opinion that the essential character of the headbands are imparted by the underlying plastic bands, as these are the components which allow for the holding of the accessory upon one’s hair. The applicable subheading for the Mix & Match, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: 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. 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, Thomas J. Russo Director National Commodity Specialist Division