United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007859 - NY N007945 > NY N007942

Previous Ruling Next Ruling
NY N007942




March 30, 2007

CLA-2-56:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 5609.00.4000, 9615.11.4000, 9615.19.6000

Tracy Montano
Classification Specialist
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AK 72201

RE: The tariff classification of hair accessories from China

Dear Ms. Montano:

In your letter dated March 1, 2007, you requested a tariff classification ruling.

The submitted samples are hair ornaments. Style F74QC733G consists of 4 plastic claw clips, 6 textile-covered elastic ponytail holders (rubber or synthetic rubber filament, over 1mm in width, sheathed in braided textile fabric) and 2 metal barrette clips with plastic covering on the top portion. They are all packaged together in a zip-sealed plastic bag.

The applicable subheading for the ponytail holders will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: Other. The rate of duty will be 3.9% ad valorem.

The applicable subheading for the plastic clips will be 9615.11.4000, HTSUS, which provides for combs, hair slides, and the likeof 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 metal barrettes will be 9615.19.6000, HTSUS, which provides for combs, hair-slides, and the like: Other: Other. The rate of duty will be 11% ad valorem. You suggest classification in subheading 9615.11.5000, HTSUS, which provides for other combs, hair slides and the like, other, other. This classification is incorrect as it covers hair-slides and the like of rubber or plastics.

In your letter, you state your belief that F74QC733G constitutes a set as defined in General Rules of Interpretation 3, HTSUS. It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking.

The set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The barrettes, for instance, may be used without the clips. The ponytail holders may be used alone. The needs and activities are entirely independent of each other. This is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified.

Style F74QC749G is a girl’s ponytail holder. It also is composed of rubber or synthetic rubber, over 1mm in width, sheathed in braided textile fabric. It has multi-colored 100% polyester woven ribbons tied to it.

The applicable subheading for the ponytail holder F74QC749G will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: Other. The rate of duty will be 3.9% ad valorem.

The applicable subheading for the ponytail holders will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: Other. The rate of duty will be 3.9% 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/.

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 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: