Hair acessories

29/01/2018

CVS Pharmacy®: Item number 290007
/A-F, “Halloween Hair Set” are Halloween themed hair accessories that will be
sold in six different styles and put up together for retail sale. Even though
the merchandise concerned is marketed for Halloween, the items can be used year
round.

Style number 290007-A is identified on the
blister card packaging as “Happy Halloween.” The merchandise consists of 2 base
metal snap clips with a textile bow decorated with a textile bat; 2 ponytail
holders of woven elasticized nylon with plastic ghost ornaments; and 8 ponytail
holders of woven elasticized nylon. The ponytail holders are ornamented in
various colors.

Style number 290007-B is identified on the
blister card packaging as “Happy Halloween.” The merchandise consists of 2 base
metal snap clips with a textile bow decorated with a pumpkin; 2 ponytail
holders of woven elasticized nylon with plastic skull ornaments; and 8 ponytail
holders of woven elasticized nylon. The ponytail holders are ornamented in
various colors.

Style number 290007-C is identified on the
blister card packaging as “Happy Halloween.” The merchandise consists of 2 base
metal snap clips with a textile pop-pom decorated with three beads; 2 ponytail
holders of woven elasticized nylon with plastic bat ornaments; and 8 ponytail
holders of woven elasticized nylon. The ponytail holders are ornamented in
various colors.

Style number 290007-D is identified on the
blister card packaging as “Happy Halloween.” The merchandise consists of 2 base
metal snap clips with a textile bow decorated with a textile pom-pom; 2
ponytail holders of woven elasticized nylon with plastic bat ornaments; and 8
ponytail holders of woven elasticized nylon. The ponytail holders are
ornamented in various colors.

Style number 290007-E is identified on the
blister card packaging as “Happy Halloween.” The merchandise consists of 2 base
metal snap clips with a textile bow decorated with a textile pom-pom; 2
ponytail holders of woven elasticized nylon with plastic pumpkin ornaments; and
8 ponytail holders of woven elasticized nylon. The ponytail holders are
ornamented in various colors.

Style number 290007-F is identified on the
blister card packaging as “Happy Halloween.” The merchandise consists of 2 base
metal hair pins with a textile bone decorated with a textile strip with bats; 2
ponytail holders of woven elasticized nylon with plastic bat ornaments; and 8
ponytail holders of woven elasticized nylon. The ponytail holders are
ornamented in various colors.

Company provided information for the six style
numbers in the aggregate indicates that the two hair clips and two pins
composed of base metal and textile material are 55% of the overall cost of the
items; the two ponytail holders of woven elasticized nylon decorated with
plastic ornaments are 20% of the overall cost of the items; and the eight
ponytail holders of woven elasticized nylon are 25% of the overall cost of the
items.

The applicable subheading for style number
290007-F, “Halloween Hair Set” will be 9615.90.

Source: https://rulings.cbp.gov/index.asp, May 23, 2017
(N285913)

Cesar Dalston

Diretor Executivo da Dalston Consultoria & Tecnologia da Informação, uma empresa especializada em classificação de mercadorias e tratamento de dados. Com vasta experiência, ele oferece consultoria envolvendo classificação de mercadorias, como por exemplo: análises críticas sobre problemas nesta temática, elaboração de pareceres técnicos e minutas para solicitação de Ex-tarifários, consultas sobre classificação fiscal de mercadorias e recursos especial de divergência, ambos dirigidos à Secretaria da Receita Federal e solicitações para criação de códigos na Nomenclatura Comum do MERCOSUL. Anteriormente, Cesar Dalston atuou como Auditor-Fiscal da Receita Federal do Brasil, onde desempenhou funções-chave, incluindo a liderança da Divisão de Nomenclatura, Classificação Fiscal e Origem de Mercadorias, bem como a Coordenação de Assuntos Tarifários e Comerciais (substituto). Ele também participou das atividades da Organização Mundial das Alfândegas, em Bruxelas, e do Comitê Técnico nº do MERCOSUL. Cesar Dalston possui notável experiência educacional, tendo sido coordenado das disciplinas Classificação de Mercadorias e Aspectos Tarifários do Comércio Exterior na Escola Superios de Administração Fazendária. Além disso, ele coordenou o Grupo da Nomenclatura Brasileira de Serviços e desempenhou um papel fundamental no desenvolvimento do projeto "Apoio ao processo de implementação da Nomenclatura Nacional de Serviços do Paraguai". Antes de sua carreira na área fiscal, Cesar Dalston trabalhou como químico na indústria nuclear por 13 anos. Ele é titular de um doutorado em Ciências pelo Instituto de Engenharia Militar (IME/RJ).