CLA-2-56:OT:RR:NC:N3:351
Ms. Adrienne Braumiller
Braumiller Law Group PLLC
5220 Spring Valley Road, Suite 200
Dallas, TX 75254
RE: The tariff classification of wired cordage from China
Dear Ms. Braumiller:
In your letter dated December 12, 2014, you requested a tariff classification ruling on behalf of your client, OIC Products, LLC d/b/a Haute Decor.
You have submitted a sample package of six Decorative Twist Ties item #DT2006K. The decorative ties are made of polyester rope with a metal wire in the center of the twisted rope. To use, the decorative ties are wrapped around an item then twisted at the ends to hold things such as garland, lights or other objects into place.
The applicable subheading for the Decorative Twist Ties item #DT2006K will be 5609.00.3000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5% ad valorem.
You state in your letter that the decorative ties are properly classified in subheading 8306.29.0000, HTSUS, as an article of metal. However, subheading 8306.29.0000, HTSUS, applies only if the essential character is imparted by the metal wire. The polyester rope is four times greater weight than the metal wire, and more than six times the value. In addition, the polyester imparts the decorative aspect of a largely decorative item. Furthermore, the polyester rope itself contributes to the tying of items.
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 http://www.usitc.gov/tata/hts/.
The sample will be returned as requested.
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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division