CBP Ruling C82621 — The tariff classification of a ponytail holder, from Taiwan. GRI 4.

Tariff classification

Headings: 5609

GRI rules applied: GRI 4

Product description

The pony tail holder is product number RLSG-02. The item consists of a single textile covered rubber thread which is wrapped and loosely knotted with 14 strands of gimped yarns of several colors. This "yarn" assemblage is cut to a length and formed into closed loop, the ends of which are held together by a metal ferrule marked with the country of origin. These gimped yarns are of a 50/50 polyester and nylon blend. The textile yarn covering the single rubber thread or filament is, also, of a man-made fiber. Textile covered rubber thread and cord is provided for under heading 5604, while gimped yarns are provided for under heading 5606. The pony tail holder is a made up article of both these "yarn" components. Heading 5609 provides only for articles of yarn of heading 5404 or 5405, or twin, cordage, rope or cables of heading 5607. Since there is no provision for articles of goods of headings 5604 or 5606 we defer to General Rule of Interpretation 4, which directs that goods that cannot be classified according to the preceding rules (GRI's 1-3) shall be classified under the heading appropriate to the goods to which they are most akin. Since the gimped yarns and textile covered rubber thread are similar in nature to the yarns and twine of heading 5609

CBP rationale

the applicable subheading for this pony tail holder will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip, or the like .

Full text

NY C82621 February 12, 1998 CLA-2-56:RR:NC:TA:351 C82621 CATEGORY: Classification TARIFF NO.: 5609.00.3000 Mr. Charles A. Rider Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a ponytail holder, from Taiwan. GRI 4. Dear Mr. Rider: In your letter dated December 10, 1997, you requested a tariff classification ruling. The pony tail holder is product number RLSG-02. The item consists of a single textile covered rubber thread which is wrapped and loosely knotted with 14 strands of gimped yarns of several colors. This "yarn" assemblage is cut to a length and formed into closed loop, the ends of which are held together by a metal ferrule marked with the country of origin. These gimped yarns are of a 50/50 polyester and nylon blend. The textile yarn covering the single rubber thread or filament is, also, of a man-made fiber. Textile covered rubber thread and cord is provided for under heading 5604, while gimped yarns are provided for under heading 5606. The pony tail holder is a made up article of both these "yarn" components. Heading 5609 provides only for articles of yarn of heading 5404 or 5405, or twin, cordage, rope or cables of heading 5607. Since there is no provision for articles of goods of headings 5604 or 5606 we defer to General Rule of Interpretation 4, which directs that goods that cannot be classified according to the preceding rules (GRI's 1-3) shall be classified under the heading appropriate to the goods to which they are most akin. Since the gimped yarns and textile covered rubber thread are similar in nature to the yarns and twine of heading 5609 the applicable subheading for this pony tail holder will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip, or the like ..., twine, cordage, rope or cables, not elsewhere specified or included. The rate of duty is 7.2 percent ad valorem. 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 George Barth at 212-466-5884 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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