The tariff classification of a Fashion Hair Beader from China

N250598 March 21, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Ms. Lindsey Gaskin Future Forwarding Company 5356 Georgia Highway 85 Suite 400 Forest Park, GA 30297 RE: The tariff classification of a Fashion Hair Beader from China Dear Ms. Gaskin: In your letter dated February 14, 2013, on behalf of your client RMS International (USA) Inc., you requested a tariff classification ruling. You submitted a sample of the “Fashion Hair Beader” (Ref. No. US38-0005) which will be returned to you as requested. The kit contains 1 hair beader, 1 comb, 6 wave beads, 11 flower beads, 12 barrel beads, 12 square beads, 36 pony beads, 12 wave beads, 12 disc beads, 14 ring beads, 5 locking beads and one instruction booklet. The items that are in the kit are packaged on a tray inside an open window cardboard display box. The user can create different hair styles using the components of the hair beader kit. The hair beader is a plastic tool comprised of a plastic applicator and a metal needle at the end of the tool. As a person pushes a knob located on the external surface of the hair beader up, the plastic applicator, which is the working edge of the tool, affixes the beads to the person’s hair. The metal needle just holds the hair in position while the beads are applied. In your ruling letter, you suggested that the “Fashion Hair Beader” is classifiable as a toy designed for amusement purposes under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (“HTSUS”). CBP has previously determined that substantially similar merchandise was not properly classified as a toy (See HQ 967737, dated June 30, 2005 and HQ 967489, dated June 24, 2005). Any amusement is incidental to the utilitarian function of the article as a grooming device whose primary purpose is to securely affix beads to the hair. While the rationale set forth in the above cited rulings regarding amusement versus utilitarian functions is applicable for the current hair beader, it must be noted that the method of operation of the beaders differs. In the cited rulings, the metal hook was determined to be the working edge. Thus, the good was classified in heading 8205, HTSUS. In the instant case, the working edge of the beader is the plastic applicator. The articles are imported packaged together for retail sale. No components will be added subsequent to importation. In view of these facts, consideration was given to General Rule of Interpretation 3(b) (“GRI 3(b)”). Explanatory Note X to GRI 3(b) provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean 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 specific activity; and(c) are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).General Rule of Interpretation (“GRI”) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS.  GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.The instant hair beading kit consists of at least two different articles that are, prima facie, classifiable in different subheadings.  The set consists of articles put up together to carry out a specific activity (i.e., hair beading).   Finally, the articles are put up in a manner suitable for sale directly to users without repacking.  Therefore, the kit in question is within the term "goods put up in sets for retail sale."  GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character.  The primary purpose of the kit is to affix decorative beads to the hair. This is done through the proper use of the manually operated applicator. This tool is essential to the function of the set because it is necessary to secure the plastic beads to the hair. In this office’s opinion, the bead applicator provides the essential character to the set. In accordance with GRI 3(b), the applicable subheading for the “Fashion Hair Beader” (Ref. No. US38-0005) will be 8479.89.9899, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5% 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 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division