Base
N2585752014-11-18New YorkClassification

The tariff classification of hair accessories from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of hair accessories from China.

Ruling Text

N258575 November 18, 2014 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Peggy O’Brien Amscan, Incorporated 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of hair accessories from China. Dear Ms. O’Brien: In your letter dated October 13, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. No material breakdown was provided. Item 390429 is identified on the blister card as the “Disney Minnie Mouse Bow-tique Barrettes.” Attached to the blister card are twelve barrettes designed for a child to wear. Each of the barrettes are composed of a flat plastic Minnie Mouse character head attached to a colored metal snap clip barrette. Item #391532 is identified as the “Disney Princess Barrettes.” Attached to the blister card are twelve barrettes designed for a child to wear. Each of the barrettes are composed of a plastic circle with Disney characters or a plastic colored heart attached to a colored metal snap clip barrette. Item # 394433 is identified on the blister card as the “Disney Frozen Barrettes.” Attached to the blister card are twelve barrettes designed for a child to wear. Each of the barrettes are composed of a plastic circle with a Disney character or characters, or a Disney Frozen symbol, attached to a colored metal snap clip barrette. Item #395517 is identified on the blister card as the “My Little Pony Barrettes.” Attached to the blister card are twelve barrettes designed for a child to wear. Each of the barrettes are composed of a plastic heart with a Pony character or a plastic star attached to a colored metal snap clip barrette. Item #398009 is identified on the blister card as the “Lalaloopsy Barrettes.” Attached to the blister card are twelve barrettes designed for a child to wear. Each of the barrettes are composed of a plastic circle with a Lalaloopsy character or a plastic circle in the form of a button. The barrettes are composed of different components (plastic 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. Even without a material breakdown table of the barrettes, and with recognizing that the snap clip serves the function of holding the clip to one’s hair, we cannot dismiss the highly ornamental nature of the barrettes afforded by the colorful plastic shapes, with or without their characters or symbols. Accordingly, it is our opinion that the essential character of the barrettes is imparted by the colorful plastic shapes that catches one’s eye when worn for personal adornment. The applicable subheading for the barrettes 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: Other: Of rubber or plastics, 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division