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NY K88696

September 10, 2004

CLA-2-39:RR:NC:SP:221 K88696


TARIFF NO.: 3926.90.9880

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of plastic hair bands from China.

Dear Ms. Ritchings:

In your letter dated August 11, 2004, you requested a tariff classification ruling.

Samples were provided with your letter. All are small hair bands designed to secure the hair without snagging. Model 58370 is described as “No More Snag Polybands” and includes 100 bands in a plastic packaging tube. Model 58369 is described as ”Butterfly/Flower Shaped Silicone Rubber Bands” and consists of 24 bands in a packaging tube. The bands are heat set to take the shape of a butterfly or flower, but when stretched and wrapped around a ponytail function as typical hair bands. You describe the shaped bands as being made of silicone rubber. Note 4 to Chapter 40 of the Harmonized Tariff Schedule describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not cross-linkable with sulfur, and thus is not considered to be rubber for tariff classification purposes. All of the hair bands are considered to be of plastics for tariff purposes.

The applicable subheading for the No More Snag Polybands and the Butterfly/Flower Shaped Bands will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsother. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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