The tariff classification of a hair accessory kit from China

N245062 September 10, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a hair accessory kit from China Dear Ms. White-Santiago: In your letter dated August 6, 2013, you requested a tariff classification ruling. You submitted a sample of a hair accessory kit you call the 9-piece Donut Kit style 2022296. The kit includes a donut-shaped hair bun foundation that measures 3-1/4” wide. The donut is knit textile fabric made from man-made fiber filament yarns that have been extruded into a mesh-like construction. The textile mesh is rolled then stitched to resemble a donut. Also included are 6 metal bobby pins and 2 ponytail holders. To make a donut bun, the hair is first gathered into a ponytail holder at the top of the head. The donut is placed over the gathered hair, and smoothed around and over to cover the donut evenly. After tucking in loose hairs the bobby pins are used to stabilize the donut at the top of the head. In your letter you inquire as to whether the merchandise would be considered a set for tariff purposes. It is the opinion of this office that the 9-Piece Donut Kit is a set for tariff purposes. 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 or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The set fulfills the requirements of (a) and (b) and (c) above. The function of each part does join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The donut, for instance, cannot be attached to the head without benefit of the ponytail holder centering the hair. The bobby pins are needed to stabilize the donut to the head. In the set, the donut imparts the essential character and thus determines the classification. The applicable subheading for the 9-Piece Donut Kit, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division