The tariff classification of a decorative pillow and a ponytail holder from China

NY L83037 March 23, 2005 CLA-2-63:RR:NC:N3:351 L83037 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 5609.00.4000 Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a decorative pillow and a ponytail holder from China Dear Mr. Weinrauch: In your letter dated March 16, 2005, you requested a tariff classification ruling on behalf of Team Beans, of East Brunswick, New Jersey. The submitted samples are a decorative pillow and a ponytail holder. The decorative pillow is identified as Team Toy Pillow #PW10NFUFDC. It measures approximately 10”W x 11”H x 2”D and is constructed of 100 percent cotton fabric stuffed with polyester staple fibers. The design is that of a Dallas Cowboy’s football jersey. The applicable subheading for the decorative pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The ponytail holder, identified as Style number RBMBTMWN, is constructed of manmade fabric ribbon and a loop of manmade fabric textile-covered stretch cord, which you state is elastic, a man-made fiber; however, we have determined that it is rubber and our ruling will be based on this determination. The applicable subheading for the ponytail holder will be 5609.00.4000, HTS, which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: Other. The rate of duty will be 3.9 percent ad valorem. The samples will be returned as requested. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division