The tariff classification of a hair accessories set from China.

N336541 December 4, 2023 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.3000 Alex French Carmichael International Services 1200 Corporate Center Drive Monterey Park, CA 91754 RE:      The tariff classification of a hair accessories set from China. Dear Mr. French: In your letter dated November 14, 2023, you requested a tariff classification ruling on behalf of your client, Skims. The product under consideration is described as a “travel bag with hair accessories.” This retail set contains four items, a satin travel pouch, a hair scrunchie, a hair comb, and a compact mirror. The pouch is made from a knitted fabric and measures 8.5 inches by 6 inches, with an empty depth of 0.3 inches and a filled depth of 1.5 inches. It features an embroidered Skims logo on the front and has a top pull string closure. The scrunchie matches the travel pouch in fabric and in color. The comb is made wholly of acetate plastic, is approximately four inches long, and has a Skims logo embossed on the handle. The mirror is made wholly of acrylonitrile butadiene styrene (ABS) plastic. We hold the opinion that these items would meet the requirements to be considered a set for classification purposes, though we disagree that the travel pouch would impart the essential character utilizing General Rule of Interpretation (GRI) 3(b). Rather, we find they all merit equal consideration, with the plastic comb falling last in tariff in comparison to the other classifications, GRI 3(c) noted. We note that per your submission, the plastic comb would be valued at over $4.50 per gross. The applicable subheading for this set will be 9615.11.3000, 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: [c]ombs: [v]alued over $4.50 per gross: [o]ther.” The column one, general rate of duty is 28.8¢ per gross plus 4.6 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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