10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N109380 N1 Ruling Active

The tariff classification of silicone bands from China.

Issued July 6, 2010 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N1 N109380 (July 6, 2010)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

A041AA1380 is a set of twelve novelty silicone bands heat set to form the outlines of decorative shapes. The imported package will contain twelve bands in six shapes, including a tree, an angel, a snowman, a candy cane, a Santa head and a stocking. The bands function as typical stretch bands, but return to their decorative shapes in their non-stretched condition. Shaped silicone bands are marketed as non-snag hair bands and wrist bands or bracelets. They may also be used in place of rubber bands.

CBP rationale

The applicable subheading for the silicone bands will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N109380 July 6, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Troy D. Crago-Edwards Atico International 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of silicone bands from China. Dear Mr. Crago-Edwards: In your letter dated June 7, 2010, you requested a tariff classification ruling. A041AA1380 is a set of twelve novelty silicone bands heat set to form the outlines of decorative shapes. The imported package will contain twelve bands in six shapes, including a tree, an angel, a snowman, a candy cane, a Santa head and a stocking. The bands function as typical stretch bands, but return to their decorative shapes in their non-stretched condition. Shaped silicone bands are marketed as non-snag hair bands and wrist bands or bracelets. They may also be used in place of rubber bands. The applicable subheading for the silicone bands 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N109380

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.