The tariff classification of a hair braiding tool from China

N252313 May 6, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a hair braiding tool from China Dear Ms. Trotta: In your letter dated April 4, 2014, you requested a tariff classification ruling. The sample provided with your letter is identified as the “Waterfall Braid Maker,” Model 55742P. The braid maker is a tool designed to help in the creation of waterfall or cascading hair braids. The device is made of foamed plastic roughly in the shape of a Maltese cross, measuring approximately 2 inches square by ½ inch in thickness. The slots are numbered from 1 through 4. The retail box is printed with instructions explaining how to alternately insert, overlap and release hair strands from the slots while rotating the device to create cascading waterfall braids. The braid maker is packaged for retail sale with six plastic hairbands. As you requested, the sample will be returned. The applicable subheading for the Waterfall Braid Maker with the plastic hair 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 joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division