CLA-2-61:OT:RR:NC:3:353
Ms. Miriam Espinoza
Intradeco Apparel, Inc.
9500 N.W. 108th Ave.
Miami, FL 33178
RE: The tariff classification of ponytail holders in plastic eggs from China.
Dear Ms. Espinoza:
In your letter dated December 13, 2007 you requested a tariff classification ruling. The item will be marketed in “Christmas Tree Shops” stores.
The submitted sample is an Item No. CT1401 “Plastic Easter Egg Containing Knit Hair Ponyo’s.” Item No. CT1401 consists of six plastic eggs, each containing 5 ponytail holders, retail packaged in disposable netting. The ponytail holders are constructed of elasticized knit polyester fabric and are approximately 1¼-inches in diameter. The plastic eggs are egg-shaped containers of various colors that are approximately 3-inches long and1½- inches in diameter. The egg-shaped container can be opened by snapping in half at the middle and is filled with matching color ponytail holders. When closed after filling, the ponytail holders are visible from the outside of the egg, due to its transparency.
The egg-shaped containers are suitable for repetitive use and are separately classified from the ponytail holders. Although they are called “Easter Eggs,” they are designed to hold items. Utilitarian articles are excluded from classification as festive articles in Chapter 95 per Chapter Note 1 (v).
The applicable subheading for the Item No. CT1401 ponytail holders will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted…headbands, ponytail holders and similar articles. The rate of duty will be 14.6% ad valorem.
The applicable subheading for the Item No. CT1401 egg-shaped containers will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The duty rate 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division