CBP Ruling J82320 — The tariff classification of a hair accessories set from China.

Tariff classification

Headings: 9615

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The submitted sample, Model 59208 60 Pc. Pearlized Heart Cut Top Tote, consists of 12 thick two tone elastics, 1beaded headwrap, 4 mini plastic jaw clips, 12 plastic snap beads, 2 metal snap clips, and 28 elastic ponytail holders packed in a clear vinyl bag. The vinyl bag is 8” in height by 7 ½” in width by 2” in depth and features two carrying handles. The bag is sized to accommodate the hair accessories, The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. Model 59208 60 Pc. Pearlized Heart Cut Top Tote is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the metal snap clips appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

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.

Full text

NY J82320 March 24, 2003 CLA-2-96:RR:NC:SP:233 J82320 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 March 13, 2003 you requested a tariff classification ruling. The submitted sample, Model 59208 60 Pc. Pearlized Heart Cut Top Tote, consists of 12 thick two tone elastics, 1beaded headwrap, 4 mini plastic jaw clips, 12 plastic snap beads, 2 metal snap clips, and 28 elastic ponytail holders packed in a clear vinyl bag. The vinyl bag is 8” in height by 7 ½” in width by 2” in depth and features two carrying handles. The bag is sized to accommodate the hair accessories, The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. Model 59208 60 Pc. Pearlized Heart Cut Top Tote is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the metal snap clips appears last in numerical order among the competing headings which equally merit consideration. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →