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NY E88627




October 26, 1999

CLA-2-96:RR:NC:SP:233 E88627

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.11.4000; 9615.90.6000

Mr. Rolando E. Portal
ABC Distributing, Inc.
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of hair accessory sets from China.

Dear Mr. Portal:

In your letter dated October 7, 1999, you requested a tariff classification ruling.

The submitted literature depicts the following items:

Item #26275 40-pc set comprised of:
12 terry ponytail holders
12 plastic/elastic ponytail holders
3 plastic claw clips
12 plastic barrettes daisy shape plastic case

Item #26276 77-pc set comprised of:
3 large plastic claw clips
3 mini plastic claw clips
16 basic ponytail holders
12 fashion ponytail holders
12 basic plastic barrettes
6 fashion metal barrettes
24 metal bobby pins rectangular plastic case

We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. Accordingly, for Item #26275 40-pc set, the classification for the plastic claw clips and the plastic barrettes occurs last. For Item #26276 77-pc set, the classification for the metal bobby pins occurs last.

The applicable subheading for the hair accessory set, Item #26275, will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the hair accessory set, Item #26276, will be 9615.90.6000, HTS, which provides for combs, hair-slides and the like; hairpins, curling pins,other: other: other. The rate of duty will be 11% ad valorem.

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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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