CLA-2-39:OT:RR:NC:N4:422
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of plastic hair bands from China
Dear Ms. Trotta:
In your letter dated January 29, 2015, you requested a tariff classification ruling.
The three submitted samples are identified as hair bands, item 22534, item 39260 and item 17000. Each item is comprised of elastic bands that are made of polyurethane (PU) plastic material and are packaged for retail sale with a header card. Printed on the header card of each item is the trade name “scunci”.
Item 22534 is comprised of 500 elastic bands of a variety of colors. Printed on the header card is the word “girl”, the words “no damage” and a heart design. Item 39260 is comprised of 500 elastic bands of a variety of colors. Printed on the header card are the words “effortless beauty” and the words “everyday fashion”. Item 17000 is comprised of 75 elastic bands, each of white color. Printed on the header card are the words “no damage”, “everyday fashion” “no metal parts” “polybands” and “won’t pull out, tangle or damage hair”. Although these three items are marketed as hair accessories, they are of a class or kind of merchandise that are general purpose elastic bands. As you requested, the sample will be returned to you.
The applicable subheading for item 22534, item 39260 and item 17000 will be 3926.90.9905, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…elastic bands made wholly of plastics. 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division