CLA-2-63:OT:RR:NC:N3:351

Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520

RE: The tariff classification of a ponytail holder from China

Dear Ms. Trotta:

In your letter dated December 21, 2018, you requested a tariff classification ruling. You submitted a sample, item #2050303A048 Scunci™ 6-pack, Comfy Ponytailers which you state are composed of 100 percent polyester. The items measure one and one half inches in width and are circular with no seams. They are knit in a decorative open work design. Six scunci are packed and sold on a retail blister card. The items are used to gather and hold hair in a ponytail style.

We assume from the sample, the fabric is manufactured on a circular knitting machine which makes tubular fabric. After the fabric is made it is cut into one and half inch wide strips. There are no overlock stiches or heat sealed edges. Therefore according to the terms of Section XI, Note 7(a), Harmonized Tariff Schedule of the United States (HTSUS), the item is considered "made up" for tariff purposes.

The applicable subheading for item #2050303A048 Scunci™ 6-pack, Comfy Ponytailers, 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.

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 the World Wide Web at https://hts.usitc.gov/current.

The sample will be returned. 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 Adleasia Lonesome via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division