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NY L86262

August 1, 2005

CLA-2-49:RR:NC:SP:234 L86262


TARIFF NO.: 4901.10.0040; 3926.20.4010; 4421.90.6000; 3926.90.9880

Ms. Sasha Yang
Packaging-Matrix International, Inc.
1860 Osprey Bluff Blvd.
Orange Park, FL 32003

RE: The tariff classification of “instruction packets” to be placed in hair-treatment kits, from China.

Dear Ms. Yang:

In your letter dated June 29, 2005, you requested a tariff classification ruling.

A sample identified as an “instruction packet” was submitted for our examination and is being returned to you as requested. Following importation, such packets will be inserted into retail hair-treatment (“relaxer”) kits manufactured in the United States. The sample consists of the following items packed together in a small plastic bag:

A folded, 11” x 17” sheet of paper printed with complete instructions on how to use a certain “no-lye relaxer plus color” system.

Two pairs of disposable polyethylene plastic gloves to be used for protecting the hands when the hair-treatment product is applied.

Two flat wooden “mixing sticks,” rounded at both ends, measuring approximately 14 cm long by 1½ cm wide by 1½ mm thick. These items, which are similar to tongue depressors, will be used to blend the hair-treatment product.

Two plastic “caps” designed for covering the hair during coloring application. These items are composed of flimsy polyethylene sheeting that has been folded and heat sealed to form rectangular, bag-like caps measuring approximately 16” x 11” each.

Since the above-described merchandise will be repackaged following importation, it will not be considered “goods put up in sets for retail sale” for tariff purposes. The individual components will therefore be classified separately.

The applicable subheading for the printed paper instruction sheet will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed books, brochures, leaflets and similar printed matter: in single sheets, whether or not folded: other than reproduction proofs. The rate of duty will be Free.

The applicable subheading for the gloves will be 3926.20.4010, HTS, which provides for other articles of plastics gloves, mittens and mitts: other than seamless: other than specially designed for use in sports: disposable. The rate of duty will be 6.5%.

The applicable subheading for the wooden mixing sticks will be 4421.90.6000, HTS, which provides for skewers, candy sticks, ice cream sticks, tongue depressors, drink mixers and similar small wares, of wood. The rate of duty will be 5.1%.

The applicable subheading for the plastic “caps” will be 3926.90.9880, HTS, which provides for other (non-enumerated) articles of plastics. The rate of duty will be 5.3%.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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