CLA-2-39:OT:RR:NC:3:348

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of hair accessory from China.

Dear Ms. Trotta:

In your letter dated May 16, 2012, you requested a tariff classification ruling.

Style #51542 is a hair accessory. The item is worn like a headband and consists of a cluster of acrylic gemstones and a ribbon measuring approximately 40 inches in length. The acrylic gemstones are affixed to a metal base.

The applicable subheading for Style #51542 will be 3926.20.9050, the Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories, Other: Other, Other. The rate of duty will be 5% 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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division