The tariff classification of the "Magic Curl 6", (PlasticHair Curlers and Heat Cells) from Japan.

NY 852027 May 14, 1990 CLA-2-96:S:N:N1:236 852027 CATEGORY: Classification TARIFF NO.: 9615.90.4000 Mr. Barry Silvers Secretary-Treasurer Aircargo Brokerage Co., 2541 N.W. 72nd Avenue Miami, Florida 33122 RE: The tariff classification of the "Magic Curl 6", (Plastic Hair Curlers and Heat Cells) from Japan. Dear Mr. Silvers: In your letter dated April 25, 1990, on behalf of your client, Belson Imports, you requested a tariff classification ruling. The prospective import consists of plastic hair curlers and heat cells. The heat cells are mixtures of iron powder and other chemicals wrapped in a paper holder. The heat cells are placed inside the curlers cylinder where they heat up for a few minutes. After use, the cells are discarded. The curlers and heat cells are packaged in a textile fitted pouch. The curlers, heat cells and the pouch are marketed under the name "Magic Curl 6". The applicable subheading for the plastic hair curlers and heat cells in the pouch will be 9615.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other hair-pins, curling pins, curling grips, hair-curlers and the like, of rubber or plastics. The rate of duty will be 5.3 percent ad valorem. The curlers and heat cells are subject to the regulations and rulings of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport