CLA-2-62:OT:RR:NC:N3:353

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, Florida 33301

RE: The tariff classification of a ponytail holder from China.

Dear Mr. Crago:

In your letter dated August 20, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Style A011FA03261 is a ponytail holder that you state is made of knit fabric, examination reveals that the item is made of not knitted polyester fabric with synthetic rubber and a metal clip.

The applicable subheading for the Style A011FA03261 will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6% 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