The tariff classification of “spiral hair bobbles” from unspecified country.

N266067 July 9, 2015 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Eileen Family, LCB, CCS Senior Trade Compliance Analyst OHL International – OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of “spiral hair bobbles” from unspecified country. Dear Ms. Family: In your letter dated June 15, 2015, on behalf of Primark US Corp., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Style number 150209-22 is described as five spiral hair bobbles packaged together. All five items appear to be ponytail holders. Two of the five ponytail holders consist of coiled semi-rigid plastic and the other three out of five ponytail holders consist of a core of coiled semi-rigid plastic wrapped in 100% polyester textile fabric. All of the ponytail holders have their own individual coloring. 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 ponytail holders consisting of mixed construction – coiled semi-rigid plastic cores wrapped in textile fabric. The ponytail holders consisting of coiled semi-rigid plastic cores wrapped in textile fabric are composed of different components (coiled plastic and textile fabric), 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. We recognize that the textile fabrics, neither overly ornate nor complex, in various colors provide the visual attractiveness to the three ponytail holders of mixed construction. Nevertheless, it is the coiled semi-rigid plastic cores that allow for the holding and maintaining of the ponytail form. The textile fabric wrapped ponytail holders are able to function in the holding and maintaining of the ponytail form even when stripped of their textile fabric material, similar to the two ponytail holders made of coiled semi-rigid plastic not having wrappings of textile fabric. Although no material breakdown by weight and cost was provided, it appears based on the physical handling of the samples that the weight of the coiled plastic exceeds that of the textile fabric. With factors of weight and functionality attributed to the coiled semi-rigid plastic, we are of the opinion that the coiled semi-rigid plastic imparts the essential character to the three ponytail holders wrapped in textile fabric. The applicable subheading for the five ponytail holders 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, under Column 1, General, HTSUS, provided that the country of origin is one that the United States has “normal trade relations.” 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