The tariff classification of decorative hairclips from China.

N303054 February 27, 2019 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.19.6000; 9902.17.96 Mr. David Prata CVS Pharmacy, Inc. 1 CVS Drive, Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of decorative hairclips from China. Dear Mr. Prata: In your letter dated January 28, 2019, you requested a tariff classification ruling. In your submission, these hairclips are described as Item 1, supplier style number BOW, and Item 2, supplier style number BOW-MHP4567. The first item is a single polyester woven fabric bow in green. It measures approximately three inches by five inches. The second item is a set of two polyester woven fabric bows, one in red and the other in navy blue. They measure approximately one and half inches by three inches. All of the bows are attached to metal alligator clips to hold them in the wearer’s hair. The applicable classification for these hairclips, supplier style number BOW and BOW-MHP4567, will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 percent ad valorem. With regard to the applicable rate of duty, these subject hairclips are also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.96, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[h]air-slides, the foregoing not set with imitation pearls or imitation gem stones, not of hard rubber or plastics (provided for in subheading 9615.19.60).” These hairclips meet the prerequisites of this tariff provision. Accordingly, these hairclips are entitled to beneficial treatment under HTSUS subheading 9902.17.96. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020. 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division