The tariff classification of a hair accessories set from China.

NY H83014 June 28, 2001 CLA-2-96:RR:NC:SP:233 H83014 CATEGORY: Classification TARIFF NO.: 9615.19.6000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a hair accessories set from China. Dear Ms. Ritchings: In your letter dated June 22, 2001, you requested a ruling on tariff classification. The submitted sample, 28 Piece Denim Gift Box Model 59028, is a hair accessories set comprised of the following: 2 denim covered hair clips 1 rigid denim covered horseshoe headband 5 textile ponytail holders 1 large plastic jaw clip 12 fancy elastic ponytail holders 3 medium plastic jaw clips 4 small plastic crown jaw clips We find that the above-described items comprise, for tariff purposes, “goods put up in sets for retail sale.” With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the denim covered hair clips and headband occurs last. The applicable subheading for the hair accessories set will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like:…other: other. The rate of duty will be 11% ad valorem. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division