The tariff classification of hair piece from China.

N240219 April 26, 2013 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6704.19.0000 Ms. Katyh Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of hair piece from China. Dear Ms. Trotta: In your letter dated March 22, 2013, you requested a tariff classification ruling. The sample is being returned to you. The submitted sample, Model 28457, consists of a bun maker tool, one hair elastic and four bobby pins. The bun maker tool is a women’s synthetic ponytail hair piece. All items are packaged and sold together for retail sales. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: (a) 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. In this case the contents of the kit are classified in more than two headings, are put up together for adornment of one’s hair, and are packaged directly for sale to the consumer. Accordingly, Model 28457 falls within the meaning of a set for tariff purposes. Since Model 28457 is a set, we must employ the General Rules of Interpretation (GRIs), specifically GRI 3 (b), HTSUS, to determine the essential character of the good. A set under GRI 3 (b) will be classified as if consisting of the material or component(s), taken together, which confers upon the whole its essential character. When the essential character of a set can be determined, the whole set is classified as if it consisted only of that material or component(s) which imparts the essential character to the good. In the event that no essential character can be found, GRI 3 (b) is inapplicable. The ENs to the HTSUS, Note VIII to Rule 3 (b), 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. The hair bun maker tool is used to create the adornment in one’s hair. Therefore, it is our opinion, the bun maker tool would impart the essential character of the set. The applicable subheading for Model 28457 will be 6704.19.0000, HTSUS, which provides for "Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included: Of synthetic textile materials: Other." The rate of duty will be Free. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division