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N304026 N3 Ruling Active

The tariff classification of a plastic hair curling accessory from China.

Issued April 26, 2019 by U.S. Customs and Border Protection.

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N3 N304026 (April 26, 2019)

Tariff classification

HTS codes: 9615.90.4000

Headings: 9615

Product description

The product under consideration is described as a “hot donut hair bun hair accessory.” This article is constructed of polyvinyl chloride plastic and is filled with a mixture including sodium acetate. When the metal disk inside is depressed, it creates an exothermic chemical reaction. The heat generated by this reaction aides in the curling of the hair, which is wrapped around the “donut.” When removed, it leaves the user’s hair with wavy curls.

CBP rationale

The applicable subheading for this plastic thermic hair curling accessory will be 9615.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [o]ther: [o]ther: [o]f rubber or plastics, not set with imitation pearls or imitation gemstones.

Full text

N304026 April 26, 2019 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.90.4000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a plastic hair curling accessory from China. Dear Ms. Trotta: In your letter dated April 16, 2019, you requested a tariff classification ruling. A sample was provided and will be returned separately. The product under consideration is described as a “hot donut hair bun hair accessory.” This article is constructed of polyvinyl chloride plastic and is filled with a mixture including sodium acetate. When the metal disk inside is depressed, it creates an exothermic chemical reaction. The heat generated by this reaction aides in the curling of the hair, which is wrapped around the “donut.” When removed, it leaves the user’s hair with wavy curls. The applicable subheading for this plastic thermic hair curling accessory will be 9615.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [o]ther: [o]ther: [o]f rubber or plastics, not set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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