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NY K85036

April 16, 2004
CLA-2-82:RR:NC:1:118 K85036


TARIFF NO.: 8205.59.5560; 9615.11.4000; 3926.90.3500

Mr. Chris Fladager
Norvanco International Inc.
21902 64th Ave. South
Kent, WA 98032

RE: The tariff classification of a Magic Hair Beader Styling Kit and a Magic Hair Refill Kit from China.

Dear Mr. Fladager:

In your letter dated April 7, 2004, you requested a tariff classification ruling on behalf of Spin Master, Inc., located in Williamsville, NY.

You have described your samples as follows:

 Magic Hair Beader Styling Kit - a manually operated plastic grooming tool with a steel hook, designed for use in applying beads to children’s hair. It is packaged for retail sale with beads and hair clasps, which are made of plastic.

 Magic Hair Refill Kit - consists of an assortment of beads and hair clasps, all made of plastic. They are designed for use with the Magic Hair Beader.

The applicable subheading for the Magic Hair Beader Styling Kit will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other (including parts). The rate of duty will be 5.3% ad valorem.

Consideration was given to classifying your product in subheading 9503.90.0080, HTS, as you have suggested. However, that classification was deemed inappropriate as the product is considered to be a grooming tool and not a toy.

Within the Magic Hair Refill Kit, the hair clasps and plastic beads are separately classified. The applicable subheading for the hair clasps will be 9615.11.4000, HTS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% ad valorem. The applicable subheading for the plastic beads will be 3926.90.3500, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: 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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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