The tariff classification of a ponytail holder from China.

N070755 September 3, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.8500 Ms. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Florida 33301 RE: The tariff classification of a ponytail holder from China. Dear Ms. Crago-Edwards: In your letter dated July 27, 2009, you requested a tariff classification ruling. The samples will be returned to you. Style A011FA04290, 4th of July Terry Holder with Bow is a ponytail holder made of 83 percent knit polyester and 17 percent rubber. The bow is made of 100 percent woven polyester, a plastic star or heart and an iron bell. The bow is designed with stars and strips and a heart or star button in the center. The essential character of the ponytail holder is the knit portion which holds the hair. The ponytail holder will be sold two items on a card. The applicable subheading for Style A011FA04290, 4th of July Terry Holder with Bow 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