CLA-2-61:OT:RR:NC:TA:353

Ms. Sarah Albertini-Bond
Dollar Tree Stores
500 Volvo Parkway
Chesapeake, Virginia 23462

RE: The tariff classification of headband, ponytail holders and hairclips from China.

Dear Ms. Albertini-Bond:

In your letter dated March 4, 2010, you requested a tariff classification ruling. The samples will be returned to you.

Style SKU 16916A consists of four head wraps and hair clips on a card. One head wrap is 1” wide and made of knit polyester fabric. The other three thin head wraps are made of cordage. Also included on the card are two sets of metal hair clips.

Style SKU 16916B consists of eight pony tail holders and three head wraps made of cordage.

The applicable subheading for the 1” head wrap Style SKU 16916A 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.

 The applicable subheading for the thin head wraps Style16916A, and the ponytail holders and thin head wraps Style 16916B will be 5609.00.4000, (HTSUS), which provides for "Articles of strip or the like of heading 5404 or 5405….not elsewhere specified or included: Other." The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the metal hair clips, Style16916A will be 9615.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ""Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Other: Hair pins." The rate of duty will be 5.1 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