The tariff classification of five decorative hair clips from China.

N297982 July 12, 2018 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.4000; 9615.19.6000 Ms. Carolyn Paino J. J. Boll Associates Inc. 147-45 Farmers Boulevard, Room 203 Jamaica, NY 11434 RE: The tariff classification of five decorative hair clips from China. Dear Ms. Paino: In your letter dated June 6, 2018, you requested a tariff classification ruling on behalf of your client M & J Trimming. Samples of all the items were submitted and will be returned separately. In the provided documentation, the five hair clips are described as “striped bows” (PH16725J), “glitter hat bows” (PH16727J), “hat clips bows” (PH13211J), “green sequin bows” (PH10283J), and “St. Pats unicorn bow” (PH18346J). The included material description for these items state they are made of 70 percent polyester, 20 percent acrylic, and 10 percent iron. All five items feature a hinged metal alligator hair clip to secure these articles to the wearer’s hair. They come individually packaged with two clips per paperboard card. The “striped bow” (PH16725J) hair clip consists of a larger green bow with a glittery surface, a smaller black and white striped fabric bow, a green feather puff, and a golden plastic shamrock ornament on top. The “glitter hat bow” (PH16727J) hair clip features two bows, a larger green bow and a smaller golden bow, both have a glittery surface. The two bows are bound together with a golden ribbon. The “hat clip bow” (PH13211J) hair clip is a striped plastic miniature top hat with a green knitted fabric accent. The stripes on the hat are three different shades of green and have a glittery appearance. The “green sequin bow” (PH10283J) hair clip is completely covered in green metallic-like sequins with a golden ribbon with a glittery surface in the center. The “St. Pats unicorn bow” (PH18346J) hair clip consists of a green ribbon bow that has green and yellow plastic gems affixed to it, with a plastic unicorn ornament on top. In your request, you proposed the classification of 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. These items are not costumes and do not have recognized festive motifs limited to St. Patrick's Day only, as such, we disagree with the classification of 9505.90.6000, HTSUS. In reviewing the material breakdown provided and the overall visual impact of these articles, it is in this office’s opinion that for the “striped bow” (PH16725J), “glitter hat bow” (PH16727J), and the “St. Pats unicorn bow” (PH18346J) the polyester fabric provides the essential character to these hair clips, GRI 3(b) noted. The “hat clip bow” (PH13211J) and “green sequin bow” (PH10283J) would derive their essential character from the plastic components. The applicable classification for the “hat clips bows” (PH13211J) and “green sequin bows” (PH10283J), will be 9615.11.4000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable classification for the “striped bows” (PH16725J), “glitter hat bows” (PH16727J), and “St. Pats unicorn bow” (PH18346J) will be 9615.19.6000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 percent 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 https://hts.usitc.gov/current. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division