The tariff classification of a ponytail holder from South Korea

NY H80961 May 11, 2001 CLA-2-56:RR:NC:TA:351 H80961 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Ms. Kathleen M. Lawrence New York & Company Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of a ponytail holder from South Korea Dear Ms. Lawrence: In your letter dated May 3, 2001, you requested a tariff classification ruling. The sample submitted is a ponytail holder, Style 9678371. It is made of strips of rubber core covered with braided textile yarns and designed to hold the hair in a ponytail. Attached onto the rubber cord is an ornament constructed of a plastic sheeting material covered with 55 percent polyester/45 percent cotton woven fabric. The applicable subheading for the ponytail holder will be 5609.00.4000, Harmonized Tariff Schedule of the United States (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 5.1 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division