The tariff classification of a hair accessory kit from China

N258784 November 10, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE:     The tariff classification of a hair accessory kit from China Dear Ms. Trotta: In your letter dated Oct. 10, 2014, you requested a tariff classification ruling.You submitted a sample of a hair accessory kit you call Item #20032 Scunci Twister and Bun Maker. The kit includes a donut-shaped hair bun foundation that measures 3-1/4” wide and 2” thick. The donut is textile fabric made from man-made fiber filament yarns that have been knit into a mesh-like construction. The textile mesh is rolled then stitched to resemble a donut. Also included are an elastic ponytail holder, three metal bobby pins, and an elasticized polyester woven ribbon ponytail holder. To make a donut bun, the hair is first gathered into a ponytail holder at the top of the head. The donut is placed over the gathered hair and smoothed around and over to cover the donut evenly. After tucking in loose hairs, the bobby pins are used to stabilize the donut at the top of the head. The entire bun is then covered with the ribbon.It is the opinion of this office that Item #20032, Scunci Twister and Bun Maker, is a set for tariff purposes. In the set, the donut imparts the essential character and thus determines the classification.The applicable subheading for Item #20032, Scunci Twister and Bun Maker, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned as requested. 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 Mitchel Bayer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division