CLA-2-59:OT:RR:NC:N3:351
Mr. Ted Conlon
Fourstar Group USA, Inc. 189 Main St., Ste. 31 Milford, MA 01757
RE: The tariff classification of hair ribbon and bow pony tail holders from China
Dear Mr. Conlon:
In your letter dated April 30, 2019, you requested a tariff classification ruling. The samples will be returned.
Item Number 64409100AD, “Bow Pony Tail Holder,” is a polyester ribbon fabric bow with an elastic pony tail holder. The pony tail holder is composed of a rubber monofilament cord sheathed in braided textile fabric, which provides elasticity to the ponytail holder. A separate piece of polyeser fabric is included as part of this item, which has been cut into a triangular shape with no sewn edges, and is used to create the bow. It can be combined with the pony tail holder by tying the polyester ribbon fabric in a knot, creating a different appearance.
Item Number 64409068P, “Velvet Bow Pony Tail Holder,” is a velvet fabric bow with an elastic pony tail holder. The pony tail holder is composed of a rubber monofilament cord sheathed in braided textile fabric, which provides elasticity to the ponytail holder. A separate piece of velvet fabric is included as part of this item, which is cut and sewn to form a two inch wide piece of fabric with tapered ends. It can be combined with the pony tail holder by tying the velvet fabric into a bow, creating a different appearance.
The polyester ribbon and velvet bow fabrics are not permanently attached to the elastic pony tail holder in each item. The user can decide to wear the either the pony tail holder with or without the fabric bows. They can also wrap the fabrics around the hair.
The polyester ribbon is cut into a triangular shape which is a shape other than a square or rectangle and the velvet bow is cut and sewn, therefore both items meet the definition of a “made up” textile article according to the terms of Section XI, Note 7, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the polyester ribbon fabric and velevet bow fabric will be 6307.90.9889, HTSUS which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the stretch elastic pony tail holder for both items will be 5609.00.4000, HTSUS which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 5609.00.4000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5609.00.4000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division