CLA-2-58:S:N:N3H:350 859402

Mr. James Chan
Rennoc Corporation
3501 S.E. Boulevard
Vineland, N.J. 08360-7789

RE: The tariff classification of a decorative tassel for use as an embellishment to a decorative Christmas banner, from Taiwan.

Dear Mr. Chan:

In your letter dated January 7, 1991, you requested a tariff classification ruling. The two samples submitted consist of a red and green tassel of 100 percent acrylic man-made fiber construction which you indicate will be used as a small part of a decorative Christmas banner measuring approximately 12"x22". Both tassels contain a loop for hanging and a fringe measuring about 2.75 inches in length. While you suggested classification in HTS item 6307.90.40, this would not be proper noting that these tassels are for use more as a decorative as opposed to utilitarian end use.

The applicable subheading for the product, therefore, will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... tassels, ... and similar articles, of cotton; of man-made fibers. The duty rate will be 7.8 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport