The tariff classification of hair clips from Vietnam.

N253470 June 2, 2014 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Heather Logan, Owner Pomchies 4900 East Arroyo Verde Drive Paradise Valley, AZ 85253 RE: The tariff classification of hair clips from Vietnam. Dear Ms. Logan: In your letter dated May 8, 2014, you requested a tariff classification ruling. Item 50307 is identified on the blister card as the Pom Bow. The item consists of one large, royal blue bow and one small, gold bow, affixed to an alligator clip of base metal. The bows are composed of 82% nylon and 18% spandex. The two bows completely cover over the alligator clip. No weight and cost data was furnished for the metal clip and fabric. It is stated that the hair clip is assembled in Vietnam from fabric of Korean origin. Item 51414 is identified on the blister card as the Pom Blossom. The item consists of two flower blossoms attached side by side to each other, having an inner core in old gold surrounded by an outer band in navy blue, affixed to an alligator clip of base metal. The blossoms are composed of 82% nylon and 18% spandex. The two blossoms completely cover over the alligator clip. No weight and cost data was furnished for the metal clip and fabric. It is stated that the hair clip is assembled in Vietnam from fabric of Korean origin. The Pom Bow and Pom Blossom hair clips are composed of different components (i.e., fabric and metal), and are considered composite goods. 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 instance, we are of the opinion that the essential character of the hair clips is imparted by the fabric, in that the metal clips of both goods are completely covered over, and that the bows and blossoms are highly attractive to one’s eye. The applicable subheading for the Pom Bow and Pom Blossom hair clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: 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/. 19 Code of Federal Regulations, Subpart E – Method and Location of Marking Imported Articles, (e), Assembled articles, provides: Where an article is produced as a result of an assembly operation and the country of origin of such article is determined under this chapter to be the country in which the article was finally assembled, such article may be marked, as appropriate, in a manner such as the following: (1) Assembled in (country of final assembly); (2) Assembled in (country of final assembly) from components of (name of country or countries of origin of all components); and (3) Made in, or product of, (country of final assembly). It is observed that the blister card packaging for both hair clips contain the markings “Approved Fabric from Korea Assembled in Vietnam.” There is no substantial transformation of the hair clips by affixing bows or blossoms to alligator clips. The alligator clips are already hair clips, except unadorned. If the alligator clips are of Vietnamese origin, and the bows and blossoms are of Korean origin, purchased ready made from Korea, sent over to Vietnam for assembly, then the county of origin markings on the blister cards appear to be allowable. On the other hand if the bows and blossoms are made (manufactured) from Korean fabric in Vietnam, then no assembly would take place, and the country of origin markings on the blister cards would not be allowable. 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 E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division