The tariff classification of a pompadour comb and bobby pins from China.

N264806 June 12, 2015 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.19.4000 Kathy Trotta Administrative Assistant Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a pompadour comb and bobby pins from China. Dear Ms. Trotta: In your letter dated May 6, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 55681 is the Conair® Pompadour Comb. The item consists of: (1) one brown plastic comb of which attached to the top portion of the comb there is an elongated type of sponge-like material made of polyurethane filaments, and (2) five bobby pins. The finished comb is called the pompadour comb. Both the pompadour comb and booby pins are boxed together for retail sale. You describe the item as the pompadour comb 6-piece kit. The pompadour comb and bobby pins are used by women to create a pompadour hair style. The pompadour comb is made of polyurethane and the bobby pins are made of iron. The kit instructs the user to: (1) start with dry hair and with a tail comb make a horizontal part about 1½ inches from the forehead, (2) lightly spritz the front section of hair with a texturizer and gently tease the roots, (3) hold the teased section taut and bring it forward then secure the pompadour comb by placing it slightly in front of the parted section with the teeth toward the back the head, and (4) cover the pompadour comb with the section of the teased hair then pin the hair with a bobby pin or two. This item is used to hold hair in place while creating an uplift over one’s forehead, and is not for ornamental purposes. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. No one heading provides for the pompadour comb and five bobby pins packaged together for retail sale, and as such classification based upon GRI 1 of the HTSUS is not possible. GRI 2 of the HTSUS is not applicable. Item number 55681, the Conair® Pompadour Comb is composed of different components (plastic, textile material and iron), and is considered a composite good for tariff purposes. 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. There is no dispute that the pompadour comb is classifiable in heading 9615, HTSUS, the provision in pertinent part for “Combs, hair-slides and the like ….” Because we have a composite good and competing subheadings within 9615, HTSUS, GRI 6 in conjunction with GRI 3 (b) is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. At the subheading level combs of plastics are classifiable in subheading 9615.11, HTSUS, and combs other than of plastics are classifiable in subheading 9615.19, HTSUS. We find that the polyurethane textile sponge-like material provides for the bulk and volume of the hair to be uplifted, thereby fulfilling the functionality of the item which is to create a pompadour hair style. Accordingly, the polyurethane textile sponge-like material imparts the essential character to the pompadour comb. The ENs state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: 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. It is the position of this office using GRI 6, HTSUS, at the [sub]heading level that the pompadour comb 6-piece kit is a {set} for tariff purposes, in that, the pompadour comb is classified in subheading 9615.19 and the bobby pins are classified in subheading 9615.90, both items contribute together for purposes of uplifting and hold a hair style in place, and are packaged together directly for retail sale. Like composite goods, sets for tariff purposes are classified according to their essential character. It is the opinion of this office that the component that confers to the set as a whole its essential character is the pompadour comb. The applicable subheading for the Conair® Pompadour Comb will be 9615.19.4000, 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: Combs: Valued over $4.50 per gross.” The rate of duty will be 28.8¢/gross + 4.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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