CLA-2-39:RR:NC:N2:221
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of polybands from China
Dear Ms. Trotta:
In your letter dated February 22, 2007, you requested a tariff classification ruling.
The samples submitted with your request are assortments of small polybands. The polybands are marketed for use in place of rubber bands to secure hair into ponytails, pigtails or small sections without tangling or damaging the hair. The assortments include Models 22115-A, 17001-A, 16218-A, 16165-A and 17655-A.
The samples are being returned as you requested.
You suggest classification in the provision for other articles of plastics in subheading 3926.90.9980 of the Harmonized Tariff Schedule of the United States (HTSUS). The polybands are made of styrene butadiene styrene (SBS) block copolymer. Some styrene butadiene combinations meet the tariff definition of synthetic rubber. Note 4 to Chapter 40 of the HTSUS 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 1½ times their original length. SBS block copolymers generally do not meet this definition, in which case they are considered to be plastics of Chapter 39 for tariff classification purposes.
The applicable subheading for the polybands will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division