The tariff classification of plastic bands from China

N098585 April 5, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Joann Mosqueda Ja-Ru Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of plastic bands from China Dear Ms. Mosqueda: In your letter dated March 11, 2010, you requested a tariff classification ruling. A sample identified as Trendy Bendyz™ silicone bands, item 1071, was provided with your letter. The bands are marketed as fun-shaped elastic bands for collecting, trading and wearing. The bands are heat set to form the outlines of decorative shapes. The package submitted with your request contains twelve bands in six different farm style shapes including cows and ducks. The bands are also available in the shapes of ocean creatures, zoo animals, dinosaurs, vehicles and musical instruments. 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. Though referred to as “rubber bands” on the packaging, the bands are composed wholly of silicone. Note 4 to Chapter 40 of the Harmonized Tariff Schedule describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not unsaturated and not cross-linkable with sulfur. Articles of silicone are considered to be of plastics and not of rubber for tariff classification purposes. 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