The tariff classification of ponytail holders from China or Taiwan

NY D87836 February 17, 1999 CLA-2-56:RR:NC:TA:351 D87836 CATEGORY: Classification TARIFF NO.: 5609.00.4000; 6217.10.8500 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 5995 Opus Parkway, Suite 201 Minnetonka, MN 55343-9058 RE: The tariff classification of ponytail holders from China or Taiwan Dear Mr. Anderson: In your letter dated February 8, 1999, you requested a tariff classification ruling on behalf of Hanover Accessories. You submitted two samples of merchandise and described them as follows: “Item T12822 is a set of six ponytail holders contained on a retail card. Each ponytail holder is adorned with two large semi-translucent metallic specked various colored plastic balls on a closed loop of braided man-made fiber over a rubber core...Item 400286 is a single ponytail holder contained on a retail card. This ponytail holder is adorned with a plastic light blue frosted butterfly on a closed loop of braided man-made fiber over a rubber core.” Upon close examination, it was discovered that the braided sheath of item 400286 covers a narrow braided fabric containing elastomeric yarn. You state that you believe the appropriate classification for these items is 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories, other, other, other. We do not agree. It is the textile portion of the ponytail holder which imparts the essential character of the items as devices to hold or restrain hair. The applicable subheading for item T12822 will be 5609.00.4000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage rope or cables, not elsewhere specified or included, other . The rate of duty will be 5.8 percent ad valorem. The applicable subheading for item 400286 will be 6217.10.8500, HTS, which provides for other made up clothing accessories, accessories, other, headbands, ponytail holders and similar articles. The rate of duty will be 15% 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division