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 #2317403A048 Scunci™ 36-piece, Mixed Soft/Comfy, ND Ponytailer which you state are composed of 40 percent polyester and 60 percent rubber. This item is composed of three different styles of ponytailers, all are packed together and sold on a retail blister card. The ponytailers are used to gather and hold hair in a ponytail style.
Style one is an elastic ponytail holder that measures approximately two millimeters in width and is made up from a rubber core with a braided textile cover. It is joined together to form a circle kept together by heat sealing.
Style two is an elastic ponytail holder that measures approximately 6 inches at it widest point. It is made up from a rubber core and a braided textile cover in a wave design. It is joined together to form a circle kept together by heat sealing.
Style three is a ponytail holder that measures approximately one half inches in width and is composed of a circular fabric with no seams. 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 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.
It is the opinion of this office that item #2317403A048 Scunci™ 36-piece, Mixed Soft/Comfy, ND Ponytailer is considered a set for tariff purposes. The Explanatory Notes (EN) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS), at the international level, state in Note X to GRI 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Scunci™ 36-piece, Mixed Soft/Comfy, ND Ponytailer fulfills the requirements listed above. In determining the essential character various factors may be used to determine the component which imparts the essential character to the set. There are two products, style one and style two classified in heading 5609, HTSUS (which provides for articles of yarn, strip or the like of heading 5404 or 5405, …man-made) and style three classified in heading 6307, HTSUS (other made up articles of textile). GRI 3(c), HTSUS states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, we find that the essential character of the overall product cannot clearly be ascribed to either style (there are equal quantities of each styles) and GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. Heading 6307, HTSUS appears last in the tariff.
The applicable subheading for item #2317403A048 Scunci™ 36-piece, Mixed Soft/Comfy, ND Ponytailer, 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