F84017 F8 Ruling Active

The tariff classification of beaded ponytail holders from China.

Issued March 23, 2000 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 samples are as follows: Item No. DW-102 consists of five ponytail holders attached to a header card. They are constructed of a closed loop of braided man-made fiber over a rubber core. The closed elastic loop is adorned and completely obscured by sparkly strung plastic beads. Two of the ponytail holders are covered with blue beads and three are covered with green beads. Item No. DW-102 consists of twelve ponytail holders attached to a header card. They are constructed of a closed loop of braided man-made fiber over a rubber core. The closed elastic loop is adorned and completely obscured by strung plastic beads in assorted shapes and sizes. The beads are white and different shades of blue. The ponytail holders, being neither rigid nor semi-rigid, are 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 which makes them fashion items 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.

CBP rationale

The applicable subheading for the beaded ponytail holders will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics… Beads, bugles and spangle… articles thereof, not elsewhere specified or included: Other.

Full text

NY F84017 March 23, 2000 CLA-2-39:RR:NC:SP:233 F84017 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Mr. Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, TX 75261 RE: The tariff classification of beaded ponytail holders from China. Dear Mr. Sekin: In your letter dated February 29, 2000, on behalf of Accessory Design Group Ltd., you requested a tariff classification ruling. The submitted samples are as follows: Item No. DW-102 consists of five ponytail holders attached to a header card. They are constructed of a closed loop of braided man-made fiber over a rubber core. The closed elastic loop is adorned and completely obscured by sparkly strung plastic beads. Two of the ponytail holders are covered with blue beads and three are covered with green beads. Item No. DW-102 consists of twelve ponytail holders attached to a header card. They are constructed of a closed loop of braided man-made fiber over a rubber core. The closed elastic loop is adorned and completely obscured by strung plastic beads in assorted shapes and sizes. The beads are white and different shades of blue. The ponytail holders, being neither rigid nor semi-rigid, are 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 which makes them fashion items 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. The applicable subheading for the beaded ponytail holders will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics… Beads, bugles and spangle… 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →