The tariff classification of hair bands from Thailand

N228901 August 28, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jeanette Arciero Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of hair bands from Thailand Dear Ms. Arciero: In your letter dated July 18, 2012, on behalf of CVS Caremark, you requested a tariff classification ruling. The sample submitted with your request is a package of elastomeric bands sold as a hair accessory. The package contains 250 bands of various sizes. The hair bands, identified as CVS item 445907, are labeled on the packaging as #55522N-325A. The sample is being returned as you requested. The bands are described as being made of “rubber,” but you did not specify the exact name of the material. In a subsequent telephone conversation, you identified the component material of the bands as olefin thermoplastic. Note 4 to Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS) 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 1½ times their original length. Polymers that do not meet these requirements are classified as plastics in chapter 39 of the tariff. Olefin thermoplastics generally do not meet the stretch and recovery test of note 4 to Chapter 40 and you have presented no evidence that the formulation in these bands meets the test. Therefore, the bands will be classified with articles of plastics in chapter 39. The applicable subheading for the hair bands, CVS Item #445907, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general 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/. Articles classifiable under subheading 3926.90.9980, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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, Thomas J. Russo Director National Commodity Specialist Division