CLA-2 CO:R:C:G 085273 DRR
Ms. Julie White
A/P Import Office
1321 2nd Ave.
Seattle, Washington 98101
RE: Classification of tassels and tassel garlands
Dear Ms. White:
This is in reference to your letter dated July 11, 1989,
requesting the classification of tassels, style number 0019901,
and tassel garlands, style number 0019301, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
A ruling was issued by our New York office with regard to
the tassels (NYRL 843396). The question concerning
classification of the tassel garland was referred to us for a
reply. No sample of the product was furnished. A photograph
was submitted along with a fact sheet which describes the
tassel garland as 9 feet in length with tassels at either end.
It is constructed of twisted cord of 100 percent man-made
fiber. You indicate that the article will be imported as
Christmas tree decorations.
Whether the merchandise at issue is classifiable under
heading 5808, HTSUSA, or heading 6307, HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI). GRI
1 provides that the classification of articles is to be
determined according to the terms of the headings and any
relevant section or chapter notes.
Heading 9505, HTSUSA, provides for festive articles
including those traditionally used at Christmas festivities.
The Explanatory Notes, which constitute the official
interpretation of the tariff at this international level,
specify that festive or other entertainment articles covered in
heading 9505, are generally made of non-durable material, e.g.,
garlands made of paper, metal foil, glass fiber, etc. The
merchandise in question is clearly not of this kind or class.
Moreover, it is not of a type committed to use solely or
principally as a Christmas tree ornament.
Heading 6307 provides for other made-up articles of any
textile material which are not included more specifically in
other headings of Section XI. However, Note 1 to Chapter 63
specifies that Sub-Chapter I applies only to made up articles
of any textile fabric. Since the garland is presumed to be
made of twisted cord, it is not a fabric for tariff purposes
and is therefore precluded from classification in heading 6307,
Heading 5609, HTSUSA, provides for articles of cordage,
rope or cable, not elsewhere specified or included. The
Explanatory Notes to Heading 5609 indicate that this provision
includes cordage cut to length and fitted with rings, hooks,
The tassels garlands in question are classifiable under
subheading 5609.00.3000, HTSUSA, as articles of cordage not
elsewhere specified or included, of man-made fibers, with duty
at the rate of 9 percent ad valorem.
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Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
John Durant, Director
Commercial Rulings Division
rimmer library 085273