D88793 D8 Ruling Active

The tariff classification of a hair beading kit from China.

Issued March 5, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.3500

Headings: 3926

Product description

The submitted sample, style #5212-24 Hair Beading Kit, is comprised of 300 variously colored plastic hair beads, 52 plastic alphabet beads, three skeins of braiding floss, 10 rubber bands, glitter gel, and an instruction sheet. The items are packaged together in a blister pack. The essential character of the Hair Beading Kit is derived from the beads. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Hair Beading Kit will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY D88793 March 5, 1999 CLA-2-39:RR:NC:SP:233 D88793 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a hair beading kit from China. Dear Mr. Maher: In your letter dated March 1, 1999, on behalf of Roseart Industries, you requested a tariff classification ruling. The submitted sample, style #5212-24 Hair Beading Kit, is comprised of 300 variously colored plastic hair beads, 52 plastic alphabet beads, three skeins of braiding floss, 10 rubber bands, glitter gel, and an instruction sheet. The items are packaged together in a blister pack. The essential character of the Hair Beading Kit is derived from the beads. Your sample is being returned as requested. The applicable subheading for Hair Beading Kit will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics... beads, bugles and spangles,... other. The rate of duty will be 6.5% 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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