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 a plastic hair curling sponge from China
Dear Ms. Trotta:
In your letter dated September 30, 2015, you requested a tariff classification ruling.
The submitted sample is identified as Sponge Coils, Item# 55208. This item is made of grey foam polyethylene (PE) plastic material. It is in the form of a sponge that is tapered in the middle when viewed from side to side and is also tapered in the center between the top and bottom surfaces. The top surface features 33 small, round, shallow apertures and the bottom surface, which is smooth without apertures, is designed to be hand gripped when the item is in use. The item measures approximately 2¼” in height by 5¾” from side to side by 3¼” from front to back.
This item is designed to be used to curl hair. After applying holding spray, pomade or styling gel (none of which are included) to the hair, the user rubs the surface of the sponge with the apertures against the scalp in small circular motions to create the curls.
The applicable subheading for Item# 55208 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other…other. The rate of duty will be 3.4% 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