The tariff classification of a ponytail device from China

N071277 September 4, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a ponytail device from China Dear Ms. Trotta: In your letter dated August 5, 2009, you requested a tariff classification ruling. The sample submitted with your request is identified as “Scunci Create the Perfect Pony,” article number 3741703A048. This product is designed to enhance a ponytail by providing lift and volume, and consists of the plastic ponytail device packaged for retail sale with three elastic bands. The ponytail device is made of molded plastics roughly in the shape of an angled cylinder. The cylinder measures approximately 2 inches in length and 1 ¼ inches in diameter, and has a grooved exterior to help grip the hair. The cylinder is designed to be placed between the top and bottom sections of hair as the ponytail is being formed. An elastic band secures the device into the ponytail. The device helps create a ponytail with increased fullness and body. As you requested, the sample will be returned. The applicable subheading for the Scunci Create the Perfect Pony will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division