CLA-2-39:RR:NC:SP:233 D88793

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, NY 11434

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

Dear Mr. Maher:

In your letter dated March 1, 1999, on behalf of Roseart Industries, you requested a tariff classification ruling.

The submitted sample, style #5212-24 Hair Beading Kit, is comprised of 300 variously colored plastic hair beads, 52 plastic alphabet beads, three skeins of braiding floss, 10 rubber bands, glitter gel, and an instruction sheet. The items are packaged together in a blister pack. The essential character of the Hair Beading Kit is derived from the beads.

Your sample is being returned as requested.

The applicable subheading for Hair Beading Kit will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics... beads, bugles and spangles,... other. The rate of duty will be 6.5% 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.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division