The tariff classification of a hair clip that can also be used as a brooch from China.

N247319 November 25, 2013 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a hair clip that can also be used as a brooch from China. Dear Ms. Benedetto: In your letter dated October 24, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # AC14-0062 is identified as the Feather Hair Clip. The Feather Hair Clip consists of a an alligator clip and pin made of base metal, attached to a disc, covered entirely over by a larger disc made of red polyester fabric, onto which, a large grouping of red feathers and two long brown feathers are attached. The two long brown feathers go through and past the red feathers giving the appearance of an elongated tail. Adorning the red feathers is a mesh with interspersed red polka dots, and attached to the mesh are three Polypropylene (PP) plastic imitation gemstones varying in size from small, medium to large. Observation of the material breakdown table indicates that the feathers significantly weigh more than the metal alligator clip and pin, and are appreciable in cost to the metal alligator clip and pin. None of the metal components are visible to the eye, while all of the feathers and imitation gemstones can be seen. You indicate that the Feather Hair Clip will be shipped in Halloween packaging and only sold in the Halloween costume area. As the costume accessory is individually packaged and can be worn at any time, not just Halloween, we are of the opinion that the item is not a dedicated festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). 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, HTSUS, 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. Consequently, the Feather Hair Clip, having secondary usage as a brooch, does not fall within the provisions of imitation jewelry of heading 7117, HTSUS. This item is classified within the provisions of heading 9615, HTSUS. The subject hairclip is composed of different components (metal, plastic, fabric, feathers and imitation gemstones) and is considered a composite good. The Explanatory Notes 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. We recognize that Treasury Decision, TD 96-24 dated March 15, 1996, stated that the essential character of a plastic or metal barrette or clasp, decorated or covered over with textile material, was imparted by the base, which functions to hold the hair in place. This steadfast position appears to have been unsettled in the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006. The Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. For purposes of making an essential character determination on the Feather Hair Clip, a visual inspection of the item will be conducted and a review of the material breakdown table will be undertaken. By observation of the physical appearance of the hairclip and the provided material breakdown sheet, one finds that the name of the item reflects its overall construction, the feathers dominate by weight, bulk and volume, and moreover, the item when worn upon one’s hair has the visual appearance of a feather hairclip accented with imitation gemstones. Accordingly, the essential character of the Feather Hair Clip is imparted by the feathers. The applicable subheading for the Feather Hair Clip 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division