The tariff classification of a Fashion Hair Beader from China

N253601 June 11, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Fashion Hair Beader from China Dear Ms. Aldinger: In your letter dated May 1, 2014, you requested a tariff classification ruling. The “Style My Way Fashion Hair Beader” kit, Rite Aid item number 9032761, contains 1 hair beader, 1comb, 120 assorted beads and an instruction sheet. 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. A locking bead is then attached to hold the beads in place. 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 “Style My Way Fashion Hair Beader”, Rite Aid item number 9032761, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division