The tariff classification of a girl’s hair and jewelry set from China.

N308743 January 10, 2020 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Ms. Sandra Penuela The Children's Place 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a girl’s hair and jewelry set from China. Dear Ms. Penuela: In your letter dated January 6, 2020, you requested a tariff classification ruling. A sample was provided and will be returned separately. The product under consideration is described as a girl's hair and jewelry set, reference number S010398. The set includes a decorated metal alligator hair clip, six pairs of earrings made from metal and plastic, a plastic unicorn ring, a metal necklace with a plastic unicorn pendant, and three plastic coil bracelets. The plastic coil bracelets were not included with the submitted sample. They will all be packaged for retail sale attached to a paperboard backing. The hair clip is predominantly located in the packaging and features a visually striking unicorn ornament covered with plastic sequins and a strand of synthetic hair that is dyed pink, yellow, and green that runs down from the hair clip. For classification purposes, we would consider this a set, and as the unicorn hair clip predominates over the other components, it would impart the essential character to the set, General Rule of Interpretation (GRI) 3(b) noted. The hair clip would be considered a hair-slide of heading 9615, but as it consists of different components, it is deemed to be a composite good, and the essential character must be determined per GRI 6 and 3(b). This office is of the opinion that the unicorn ornament with the plastic sequins would provide the essential character to the hair clip. The applicable classification for the girl's hair and jewelry set, reference number S010398, will be 9615.11.4000, 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]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent 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 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