CLA-2-85:RR:NC:N1:113 J88625
Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a hairstyling kit from China
Dear Ms. Ritchings:
In your letter dated August 28, 2003, you requested a tariff classification ruling.
The sample you submitted is a hair extension styling kit (item number HE1CS). The styling appliance is a slim handled extension iron with heated aluminum tips, a 6-foot power cord, and a fitted pouch. Included in the kit are the following accessories: 2 metal hair clips, 1 ponytail hair ring, and 15 synthetic hair extensions. The extensions come in spirals, twists, dreads, and braids, and in assorted colors, as well as natural hair shades. Each extension has a tress clip at the top that is pressed near the top of the natural hair root with the styling iron to fasten it in place.
The applicable subheading for the hair styling kit will be 8516.32.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, other hairdressing apparatus, other. The rate of duty will be 3.9 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division