CLA-2-61 OT:RR:NC:N3:353

Ms. Heather Logan
Pomchies
4900 E. Arroyo Verde Dr.
Paradise Valley, AZ 85253

RE: The tariff classification of accessories from Vietnam.

Dear Ms. Logan:

In your letter dated November 16, 2011, you requested a tariff classification ruling for three items. The samples will be returned to you.

The submitted sample, identified as a Pom-Braid, is a braided headband made of knit man-made fiber fabric. The item measures approximately ½ inch in width. The headband will be imported in different colors; Black, item number 70101; Capri, item number 70121; Glory Days, item number 70201; and In the Pink, item number 70207.

The submitted sample, identified as a Double Pom-Braid, is a braided headband made of knit man-made fiber fabric that measures approximately ¼ inch in width. The headband has a larger diameter than the Pom-Braid, so that it can be doubled around the head. The headband will be imported in different colors; Black, item number 71101; Capri, item number 71121; Glory Days, item number 71201; and In the Pink, item number 71207.

The submitted sample, identified as a Team Twist, is a braided bracelet made of knit man-made fiber fabric. The item measures approximately ½ inch in width. The textile bracelet will be imported in different colors; Black, item number 60101; Capri, item number 60121; Glory Days, item number 60201; and In the Pink, item number 60207.

The applicable subheading for the Pom-Braid and the Double Pom-Braid will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6% ad valorem.

The applicable subheading for the Team Twist will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% 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 Kimberly Praino at (646) 733-3053.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division