The tariff classification of replenishment bands from China

N248647 December 23, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 3926.40.0000 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of replenishment bands from China Dear Mr. Salvato: In your letter dated December 2, 2013, on behalf of Team Beans LLC, you requested a tariff classification ruling. A sample was provided with your letter. The product is a retail package containing 200 small plastic stretch bands, 6 plastic clips and 2 plastic clip-on ornaments or charms. These items are sold as replacement goods for loom kits. As you requested, the sample will be returned. You suggest classification in subheading 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry. However, in its imported condition, the merchandise lacks the qualities of being an incomplete or unfinished or unassembled or disassembled good. As such, the assortment of miscellaneous components is not classified in heading 7117. The applicable subheading for the plastic bands and the plastic clips will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic ornaments or charms will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division