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March 23, 1999

CLA-2-96:RR:NC:SP:233 D89526


TARIFF NO.: 9615.19.6000

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a hair accessories set from Taiwan.

Dear Mr. Maher:

In your letter dated March 17, 1999, on behalf of Roseart Industries, you requested a tariff classification ruling.

The submitted sample, style #5208-24, “Hip Hair Clam Shell” is a hair accessories set comprised of the following items:
two plastic accordion headbands, four plastic hair chopsticks, four metal snap hair clips decorated with plastic, and one tube of glitter hair gel.

The items are packaged in a plastic rectangular shaped clam shell with a handle. The set is to be used by girls ages 8 and up.

Your sample is being returned as requested.

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 none of the 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. In this instance, the classification for the metal snap clips occurs last.

The applicable subheading for the Hip Hair Clam Shell will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like... other: other. The rate of duty will be 11 percent 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.


Robert B. Swierupski

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