CLA-2-58:RR:NC:TA:350 I87356
Mr. Alvin Chow
US JHI Corporation
2224 Evergreen Road, Suite #2
Middleton, WI 53563
RE: The tariff classification of a decorative cotton tassel, from China.
Dear Mr. Chow:
In your letter dated October 15, 2002, you requested a tariff classification ruling.
The instant sample, which you describe as a multi-colored tassel, part number MK 35108, consists of a relatively small ornamental tassel composed of 100% cotton yarns. Specifically, it consists of a simple bundle of cotton textile threads of various colors which are folded over and secured together with thread or yarn near the top. This produces a fringe measuring about 3/4" in length. Additionally, there is a textile cord or thread measuring about 2 inches in length which secures this tassel to the sample card. This cord can also be used to facilitate the hanging of the tassel. In either case, this will not affect the classification of the product. While you did not indicate how this tassel will be packaged, we assume that they will either be bulk packed or on individual headers as depicted by the representative sample.
The applicable subheading for the tassel will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... tassels, ... and similar articles, of cotton. The duty rate will be 4.7 percent 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 George Barth at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division