The tariff classification of a ponytail holder from China

N312569 August 13, 2020 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000; 9903.88.03 Mr. David Prata CVS Pharmacy, Inc. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a ponytail holder from China Dear Mr. Prata: In your letter dated June 17, 2020, you requested a tariff classification ruling. Sample of the ponytail holder was provided with your request and sent for laboratory analysis. The sample will be retained for reference purposes. You describe the sample submitted, Style #MHP3890BK-5, “Ponytail Holder,” as a polyester knitted ponytail holder. You state the ponytail holder is composed of 18 polyester threads knitted around eight rubber monofilament cords and bonded together with adhesive. This item will be imported and sold as part of an 18 piece assortment of ponytail holders from China. According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the ponytail holder was determined to be constructed by braiding man-made multifilament yarns and is not of knit construction. The applicable subheading for Style #MHP3890BK-5, “Ponytail Holder” will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5609.00.4000, HTSUS, listed above. 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, please contact National Import Specialist Kristine Dodge via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division