The tariff classification of plastic waxing pull tabs from China

N267040 August 24, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of plastic waxing pull tabs from China Dear Ms. Trotta: In your letter dated July 22, 2015, you requested a tariff classification ruling. The submitted samples are identified as Satin Smooth Hard Wax Pull Tabs, Item SSWXTBL and Item SSWXTBS. These tabs are made of clear plastic and are used to remove unwanted hair, by pressing onto areas of the body on which hard wax has been applied and then pulling away from the body. As you requested, the samples will be returned to you. Item SSWXTBL includes 50 large tabs that are designed for body waxing, each rectangular in shape with rounded corners and each measuring approximately 2” by 1½”. Item SSWTBS includes 100 small tabs that are designed for facial waxing, each rectangular in shape with rounded corners and each measuring approximately 1½” by 1”. The applicable subheading for the Item SSWXTBL and Item SSWXTBS will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for for…toilet articles, of plastics: other: other…other. The rate of duty will be 3.4% 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division