CLA-2-58:S:N:N6:350 891468
Ms. Donna Witkowski
CBC Customhouse Brokers, Inc.
P.O. Box 646
Wood Dale, IL 60191
RE: The tariff classification of a decorative tassel and garland, from
Taiwan.
Dear Ms. Witkowski:
In your letter dated October 12, 1993, on behalf of Craig Bachman
Imports, Inc., you requested a tariff classification ruling.
Two representative samples were submitted. The first item, style
XK1002C8, consists of a tassel of man-made fiber construction. It contains
an approximately 3" fringe and a loop for hanging. Its total length is
about 5.5".
The second item, style XG800178, consists of a garland which is also of
man-made fiber construction. It is red and gold in color and while you
state that it is braided in construction, the red yarns from which it is
largely composed are really twisted together and not plaited as one would
find in a typical braided construction. However, there is a gold metallic
braided yarn intertwined within the stranded red yarns which enhance the
decorative character of this item. This garland measures about 6 feet in
length and contains a fringed tassel at each end. You indicate that the end
use of both of these products is for decorating such things as Christmas
trees and gift boxes, etc.
The applicable subheading for the tassel, style XK1002C8, will be
5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which
provides for ... tassels, ... and similar articles, ... of man-made fibers.
The rate of duty will be 7.8 percent ad valorem.
The applicable subheading for the garland, style XG800178, will be
5609.00.3000, HTS, which provides for articles of yarn, strip or the like of
heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere
specified or included: of man-made fibers. The duty rate is 9 percent ad
valorem.
This tassel 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. There are no textile restraints for the
garland.
The designated textile and apparel category 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