The tariff classification of a ponytailer from China

N028059 May 20, 2008 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a ponytailer from China Dear Mr. Crago: In your letter dated May 1, 2008, you requested a tariff classification ruling. The submitted sample is identified as an Easter Flower Ponytailer/Bracelet (Item Number A041FA00436, according to the manufacturer’s label on the item). The item is a ponytailer/bracelet that is constructed of a looped stretch cord. Attached to the ends of the ponytailer/bracelet are woven polyester flowers that are decorated with 8mm clear plastic beads. In your letter you state that the cord has a rubber core; it is sheathed with braided polyester textile fabric. This construction, a textile-covered rubber cord, is considered a yarn or cordage for tariff purposes. While you state that the item will be marketed and sold as both a hair accessory (ponytailer) and as a bracelet, the retail card calls it a scrunchie. It is typical of a ponytail holder, not a bracelet. The applicable subheading for the ponytailer A041FA00436 will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified, other. The rate of duty will be 3.9% 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/. 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