CLA-2-96:OT:RR:NC:SP:233

Mr. Troy Crago
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.

You have submitted two samples of an Easter Flower Ponytailer, Item Number A041FA00432. The samples will be returned as requested. The ponytailers are advertised as scrunchies to hold a ponytail. They are made of plastic beads with polyester flowers and plastic imitation gemstones. The ponytailer can also be used as a bracelet.

The applicable subheading for the ponytailer will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other”. The rate of duty will be free.

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