9615.90.40.00 - Of rubber or plastics, not set with imitation pearls or imitation gemstones

This HTS category, 9615.90.40.00, encompasses hair accessories such as combs, hair-slides, hairpins, curling pins, curling grips, and hair-curlers, along with their parts, that are primarily manufactured from rubber or plastics. Crucially, this classification excludes items that are adorned with imitation pearls or imitation gemstones, which would fall under different tariff provisions. The emphasis is on the material composition of the accessory itself.

Distinguishing this category from its sibling, 9615.90.60.00 (Other), is key. While 9615.90.60.00 serves as a residual category for hair accessories not otherwise specified, 9615.90.40.00 specifically targets those made of rubber or plastics, provided they lack the aforementioned embellishments. This distinction is vital for accurate tariff application, as the material and decorative elements dictate the correct subheading.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, classification within 9615.90.40.00 relies on confirming that the item is indeed a hair accessory of rubber or plastic and that it does not contain imitation pearls or imitation gemstones. Examples would include simple plastic combs, bobby pins made of rubberized plastic, or basic plastic hair rollers.