The tariff classification of a barrette from China.

N028987 May 29, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9615.11.4000 Ms. Miriam Espinoza Intradeco Apparel 9500 N.W. 108th Ave. Miami, FL 33178 RE: The tariff classification of a barrette from China. Dear Ms. Espinoza: In your letter dated May 20, 2008, you requested a tariff classification ruling. You have submitted a sample of a three pack hair barrette, model YU-0360. It will be returned to you as requested. The outer portion is made of plastic with the inner made of a textile cord with a rubber core. Based on appearance and your submitted material breakdown, the plastic portion imparts the essential character. The applicable subheading for the barrette will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or gemstones”. The rate of duty will be 5.3% 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/. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division