CLA-2-56:OT:RR:NC:TA:351
Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of ponytail holders with plastic bracelets, from China
Dear Ms. Trotta:
In your letter dated May 5, 2009, you requested a tariff classification ruling.
The three submitted samples are called “22 Pack Elastics with Bracelets” (Models 48778COMPON, 48653COMPON and 48654COMPON). Each package contains approximately 20 stretch ponytail holders and two plastic wrist bracelets. The ponytail holders are constructed of a 3mm-wide elastomeric stretch cord sheathed in braided textile fabric. The bracelets, approximately 1/2" wide, are constructed of plastic with a groove in the middle to hold the ponytail holder safely and comfortably around the wrist until needed. In each package, a small metal medallion hangs from one of the ponytailers for decorative purposes.
The applicable subheading for the elastic ponytail holders will be 5609.00.4000, Harmonized Tariff Schedule of the United States (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% ad valorem.
The applicable subheading for the bracelets, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTSUS, which provides for: Imitation jewelry, Other (than certain specified kinds): Other (than necklaces or religious articles): Other than Toy jewelry. The rate of duty will be 7.2% ad valorem.
If the bracelets are valued over 20 cents per dozen pieces or parts, the applicable subheading will be 7117.90.7500, HTSUS, which provides for: Imitation jewelry, Other (than certain specified kinds): Other than Toy jewelry: Of plastics. 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/.
The samples will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division