The tariff classification of a decorative ponytail cuff from China.
Issued September 20, 2018 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 article in question is identified as a “Ponycuff Pearl and Rhinestone Stretch,” item number 54713PRM. It is a decorative ponytail cuff intended to hold hair and is constructed from elastic bands with plastic pearls and glass stones in copper settings attached. The plastic pearls predominate this article and provide the essential character, General Rule of Interpretation 3(b) noted.
CBP rationale
The applicable subheading for the “Ponycuff Pearl and Rhinestone Stretch,” item number 54713PRM, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.
Full text
N300324 September 20, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 085220 RE: The tariff classification of a decorative ponytail cuff from China. Dear Ms. Trotta: In your letter dated August 23, 2018, you requested a tariff classification ruling. A sample was provided and will be returned separately. The article in question is identified as a “Ponycuff Pearl and Rhinestone Stretch,” item number 54713PRM. It is a decorative ponytail cuff intended to hold hair and is constructed from elastic bands with plastic pearls and glass stones in copper settings attached. The plastic pearls predominate this article and provide the essential character, General Rule of Interpretation 3(b) noted. The applicable subheading for the “Ponycuff Pearl and Rhinestone Stretch,” item number 54713PRM, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 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 World Wide Web at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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