E89169 E8 Ruling Active

The tariff classification of a beaded ponytail holder from China.

Issued November 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.3500

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

The submitted sample, style 16066, karma beads ponytail holder, is constructed of two closed loops of elasticized cord, one which is adorned and completely obscured by strung pink plastic beads. The ponytail holder, being neither rigid nor semi-rigid, is excluded from classification in Heading 9615. The subject merchandise being goods of mixed construction, textile and plastic, is classifiable in accordance with GRI 3(b), and shall be classified by the component which gives it its essential character. The elasticized cord holds the hair in place and although an essential component of the ponytail holder, is of secondary importance to the plastic beads. The beads make the ponytail holder a fashion item and impart the essential character. The elasticized cord is functionally necessary to the operation of the ponytail holder but loses its visibility when the item is put to the use for which it is designed. Your sample is being retained for official purposes.

CBP rationale

The applicable subheading for the beaded ponytail holder will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY E89169 November 19, 1999 CLA-2-39:RR:NC:SP:233 E89169 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central road Hoffman Estates, IL 60195 RE: The tariff classification of a beaded ponytail holder from China. Dear Ms. Balice: In your letter dated October 25, 1999, you requested a tariff classification ruling. The submitted sample, style 16066, karma beads ponytail holder, is constructed of two closed loops of elasticized cord, one which is adorned and completely obscured by strung pink plastic beads. The ponytail holder, being neither rigid nor semi-rigid, is excluded from classification in Heading 9615. The subject merchandise being goods of mixed construction, textile and plastic, is classifiable in accordance with GRI 3(b), and shall be classified by the component which gives it its essential character. The elasticized cord holds the hair in place and although an essential component of the ponytail holder, is of secondary importance to the plastic beads. The beads make the ponytail holder a fashion item and impart the essential character. The elasticized cord is functionally necessary to the operation of the ponytail holder but loses its visibility when the item is put to the use for which it is designed. Your sample is being retained for official purposes. The applicable subheading for the beaded ponytail holder will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics... other: beads, bugles and spangles,... articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5% 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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