CLA-2-56:OT:RR:NC:N3:351
Mr. Rodney Thorpe
Radians Inc.
5305 Distriplex Farms Drive
Memphis, TN 38141
RE: The tariff classification of textile cord eyeglass lanyard from China
Dear Mr. Thorpe:
In your letter dated June 14, 2017, you requested a tariff classification ruling.
You submitted literature for an eyeglass lanyard. The eyeglass lanyard is made of a textile woven cord composed of 100 percent cotton with plastic hoops attached to the ends of the cord that adjust to hold a pair of eyeglasses. The eyeglass lanyard is designed to be worn on the person to provide hands-free suspension of a pair of eyeglasses.
The eyeglass lanyard is a composite good consisting of different materials. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. GRI 3(b), in pertinent part, provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." In this case, the lanyard is made up of different materials, i.e., cotton cord and plastic. The plastic hoops are components normally incorporated with a cord or strap to create, secure and complete the good, which in this case is a cord or strap used to hold something that is worn around the neck. The textile cord component imparts the good's essential character; In this regard, the subject lanyard is properly classified as a textile article under heading 5609, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the cord eyeglass lanyard will be 5609.00.1000 HTSUS, 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 cotton. The rate of duty will be 2.9 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division