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NY N006711




March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.11.4000

Mr. Ciprian Marinescu
Schenker of Canada Ltd.
35 St. Jacques Street
Montreal, PQ
H2Y 1K9

RE: The tariff classification of a hair accessories kit from China.

Dear Mr. Marinescu:

In your letter dated February 8, 2007, on behalf of Mega brands Inc., you requested a tariff classification ruling.

You have submitted a sample of the Solar Hair Kit, item number 47627. It consists of a plastic headband, plastic barrettes, plastic hair combs, glue and beads. The kit enables one to decorate the headband, barrettes or combs with the beads.

The Solar Hair kit is considered, 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 (HTSUS), we find 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.

The last applicable subheading for the Solar Hair Kit will be 9615.11.4000, Harmonized Tariff Schedule of the United States (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 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 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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