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NY H84301

August 6, 2001

CLA-2-96:RR:NC:SP:233 H84301


TARIFF NO.: 9615.19.6000

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

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

Dear Ms. Dorfman:

In your letter dated June 26, 2001, on behalf of LTD Commodities Incorporated, you requested a ruling on tariff classification.

The submitted samples are as follows:

144-Piece Citrus Set includes:
8 metal snap clips
4 plastic daisy flower claw clips
18 beaded ponytail holders
26 small solid elastics
30 small braided twisters
20 solid elastics
38 terry ponytail holders

100-Piece Denim Set includes:
4 plastic flex combs
8 metal snap clips
10 zigzag elastics
48 thin elastics
26 terry loops
4 ball ponytail holders

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 sets, 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 sets be classified under the heading which occurs last in numerical order. In this instance, the classification for the metal snap clips occurs last.

Your samples are being returned as requested.

The applicable subheading for the 144-Piece Citrus Set and the 100-Piece Denim Set 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% 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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