CLA-2-62:OT:RR:NC:N3:348
Ms. Wendy Shaukat
Newell Rubbermaid
3 Glenlake Parkway
Atlanta, GA 30328
RE: The tariff classification of pony tail holders from China.
Dear Ms. Shaukat:
In your letter dated November 12, 2014, on behalf of your client, Goody Products, you requested a tariff classification ruling. The sample is being retained by this office.
The submitted sample, Ribbon Elastics, are textile pony tail holders. The sample is constructed of nylon and spandex woven fabric and are knotted at the end.
In your letter, you suggested 5609.00.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. You also suggested 5609.00.4000 HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. We disagree with your proposed classifications. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The ponytail holders are provided for within the HTSUS under subheading 6217.10.8500,
The applicable subheading for the Ribbon Elastics will be 6217.10.8500, HTSUS, which provides for other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: headbands, ponytail holders and similar articles. The rate of duty will be 14.6 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division