CLA-2-58:RR:NC:TA:350 D88917
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a decorative double tassel, from Taiwan.
Dear Ms. Gibson:
In your letter dated March 18, 1999, you requested a classification ruling.
The instant sample, identified as style 1113, consists of a decorative double tassel composed of 100% rayon man-made fibers. It consists of a length of 3-ply twisted cord and contains a fringed tassel at each end. The item measures about 21" in overall length with the tassel portions measuring about 2" each, respectively.
The sample is being returned per your request.
You suggest this product is classifiable in subheading 6307.90.4020 which provides for cords and tassels of other than cotton. Chapter 63, Note 1, reads that this subchapter only applies to goods made up of any textile fabric. The cords provided for in this subheading are generally of braid. Braid is considered a textile fabric for tariff purposes. The cord used in your product is not a textile fabric.
The applicable subheading for the product will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... tassels, pompons and similar articles, ... of man-made fibers. The duty rate will be 5.8 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. 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 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 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division