The tariff classification of a ponytail holder from China.

N052660 March 10, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.8500 Mr. Kevin Maher C-Air Customs Brokers 181 S. Franklin Avenue Valley Stream, New York 11581 RE: The tariff classification of a ponytail holder from China. Dear Maher: In your letter dated February 18, 2009, on behalf of The Children’s Place, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style K9094M0012-BG is a ponytail holder identified as Pony O. The ponytail holder is made from elasticized knit man-made fiber fabric that secures the ponytail holder to the hair, and a decorative ribbon. You believe that the Pony O, Style K9094M0012-BG is classified in subheading 9505.90.6000 as “festive articles.” However, Chapter 95, Note 1(v) states that “This chapter does not cover: (v) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function…” The applicable subheading for Style K9094M0012-BG will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 percent 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division