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NY N006802





March 14, 2007

CLA-2-61:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.8500, 9615.19.6000, 9615.11.4000, 6217.10.8500, 3926.90.9980, 5609.00.4000, 4202.22.1500

Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft Lauderdale, FL 33301

RE: The tariff classification of hair accessories from China.

Dear Mr. Crago:

In your letter dated February 7, 2007, you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted sample is called an Item Number A011FA00865 400-Piece Hair Accessories Set. The item is an assortment consisting of terry ponytail holders, snap clips, jaw clips, hair twists, elastic bands and a zippered cylinder-shaped PVC handbag.

The mini, medium, regular and large terry ponytail holders are constructed of knit 95% polyester, 5% synthetic rubber fabric. The snap clips are constructed of metal. The jaw clips are constructed of plastic. The hair twists are ponytail holders constructed of woven 95% polyester, 5% synthetic rubber fabric. The elastic bands consists of 200 round ponytail holders that resemble rubber bands, which you state are constructed of synthetic rubber and 18 ponytail holders constructed of textile sheathed rubber cord with the ends secured by metal fasteners. The child’s novelty handbag is constructed wholly of plastic sheeting. The bag features a single unlined interior compartment and two plastic carrying handles. The handbag is designed to contain the small personal effects a child would normally carry on a daily basis.

The applicable subheading for the Item Number A011FA00865 terry ponytail holders will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crochetedother accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.

The applicable subheading for the Item Number A011FA00865 snap clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hair-slides and the like: other: other. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the Item Number A011FA00865 jaw clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 percent ad valorem.

The applicable subheading for the Item Number A011FA00865 hair twists will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories; parts of garments or of clothing accessoriesaccessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent ad valorem.

You describe some of the hair bands as being made of synthetic 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. Most hair bands similar to the samples submitted with your letter do not meet this definition and are instead considered to be of plastics for tariff purposes.

Hair bands of plastics are classifiable in subheading 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

If you believe that your hair bands do meet the tariff definition of synthetic rubber, then identify the exact name of the "rubber" and provide a breakdown by weight for each monomer. For example, if the material is styrene butadiene, show a separate weight for the styrene, a separate weight for the butadiene, and indicate if it is a block copolymer. Sometimes the identification of the material and the breakdown by weight is sufficient in order for this office to determine if the material is synthetic rubber of chapter 40. If this information is not sufficient, then this office will require twelve cross-linked dumbbell-shaped specimens for testing and verification. For purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added. The presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted.

The applicable subheading for the Item Number A011FA00865 cord elastic bands will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the child’s handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16% 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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