CLA-2-61 OT:RR:NC:N3:353
Ms. Edith Chapa
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 9
Fort Worth, TX 76102
RE: The tariff classification of ponytail holders from Thailand.
Dear Ms. Chapa:
In your letter dated December 8, 2011, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples, identified as sku 2594136 (blue) and sku 2594151 (natural), are ponytail holders comprised of knit polyester elasticized fabric and a flower ornament of mother of pearl and wax cotton. Sku 2594136 (blue) also contains agate. It is the elasticized fabric which secures the ponytail holder to the hair.
You have suggested classification under tariff subheading 5609.00.4000, which provides for articles of yarn, twine, cordage, rope, or cables, not specifically provided for elsewhere. However, since the part of the ponytail holder which secures it to the hair is constructed of fabric and not cordage, these items are not classifiable as articles of cordage.
The applicable subheading for sku 2594136 (blue) and sku 2594151 (natural) 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division