CLA-2-96:S:N:N1:236 853104
Mr. David Kennedy - Authorized Agent
W.Y. Moberly Inc.
Box 164
Sweetgrass, Montana 59484
RE: Ponytail Wraps, Style # EM-PT & EM-WA
Ponytail Wrap & Earring Set, Style # EM-WAR
Dear Mr. Kennedy:
In your letter dated May 16, 1990, on behalf of your client, Erin
Michaels Mfg. Inc., you requested a tariff classification ruling.
The prospective imports are two textile ponytail holders and a
textile ponytail holder and earring set. The ponytail holder and
earring set is classified under the General Rules of Interpretation
(GRI) 3(c), i.e. in the absence of finding the component which give
the set its essential character, the set will be classified under the
heading which occurs last in numerical order among those items of the
set which equally merit consideration in determining its classifica-
tion. The heading for ponytail holders appears last in the Harmonized
Tariff Schedules.
The applicable subheading for the textile ponytail holders and
textile ponytail holder and earring set, will be 9615.19.6010, HTS,
which provides for other combs, hair-slides and the like of textile
materials. The rate of duty will be 11 percent ad valorem.
Goods classifiable under subheading 9615.19.6010, HTS, which have
originated in the territory of Canada, will be entitled to a 8.8
percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport