CLA-2-43:RR:NC:TA:351 C82196
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195-1930
RE: The tariff classification of a rabbit fur pony tail holder, from Taiwan.
Dear Ms. Balice:
In your letter dated November 14, 1997, you requested a tariff classification ruling. The vendor is Lotus Pacific International, Taiwan.
The pony tail holder, given as style 87600-3, is composed of two, rabbit fur on the skin, spheres or puffs, each approximately 2.5 inches in diameter. The puffs, six inches apart, are joined by two lengths of textile covered rubber thread, which form a closed loop.
Although the pony tail holder can be considered a clothing accessory there is no textile fabric, per se present in this product. This fact would exclude any consideration of classifying this item under chapters 61 or 62, which require therein classified products to be of textile fabric.
The item is a composite good composed of furskin of Heading 4302 and textile covered rubber thread of Heading 5604. Although, both components contribute to the use and function of the pony tail holder there is no provision in the tariff for articles of textile covered rubber thread. We defer to General Rule of Interpretation 3. (a), which directs that the heading which provides the most specific description shall be preferred to headings that are of a more general description.
The applicable subheading for this pony tail holder will be 4303. 10.0060, Harmonized Tariff Schedules of the United States (HTS), which provides for ... clothing accessories and other articles of furskin: other. The rate of duty is 4.4 percent ad valorem.
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 George Barth at 212-466-5884
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division