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

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of hot water curlers and a paint touchup kit from China and ice tube makers Taiwan.

Dear Ms. Ramsey:

In your letter dated June 27, 2008, you requested a tariff classification ruling.

Samples were provided with your letter. “The Touch-Up Kit” (SKU #11490) consists of three 4-ounce plastic bottles with a sponge applicator cap. These bottles will be marketed to store left over paint so that it can later be used to touch-up painted walls. The hot water curlers (SKU #16590 for ¾ inch width and SKU #16592 for 1 inch width) are composed of plastic and are used for curling hair. They are designed to be placed in hot water before they are placed in the hair. The curlers are packaged twelve to a set. The ice tube makers (SKU #19670 for a set of 2 trays and SKU #19675 for a set of 4 trays) are plastic trays designed to make ten tubular ice cubes or ice tubes per tray. The ice tubes can fit through the narrow neck of soda bottle to keep bottled soda cold.

The applicable subheading for the paint touch-up kit 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.

The applicable subheading for the hot water curlers will be 9615.90.2000, HTSUS, which provides for combs, hair-slides and the like…other: nonthermic, nonornamental devices for curling the hair. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the ice tube makers will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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