CLA-2-58:S:N:N6:350 811093
Ms. Rose Althoff
Midwest of Canon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls MN 55009-0020
RE: The tariff classification of three decorative tassels from
India.
Dear Ms. Althoff:
In your letter dated May 25, 1995, you requested a
classification ruling. The manufacturer is Jayanita, India.
Three representative samples were submitted. The first
item, style 13106-0, consists of a burgundy nylon man-made fiber
tassel ornament having a pearl and metallic braid trim. The
tassel measures about 8 inches in length, contains a loop for
hanging, and has about a 6 inch fringe.
The second item, style 13068-1, consists of a red nylon
man-made fiber tassel containing a metal cap ornament. This
tassel measures about 8 inches in length, contains a loop for
hanging, and has about a 6 inch fringe.
The third and final tassel, style 13108-4, consists of a
burgundy nylon decorative tassel measuring about 8 inches in
length. It also contains a loop for hanging and has about a 6
inch fringe.
While you suggest classification in subheading 9505.10.2500,
HTS, as a Christmas tree decoration, we note that tassels of this
nature are not traditionally associated with Christmas
festivities. Additionally, the Explanatory notes to the
subheading under which these tassels are properly classifiable,
state that "such articles may be provided with a loop for
attachment purposes".
Accordingly, the applicable subheading for the three tassels
will be 5808.90.0010, Harmonized Tariff Schedule of the United
States (HTS), which provides for ... tassels, ... and similar
articles, of cotton; of man-made fibers. The duty rate will be
7.4 percent ad valorem.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements products
of India are subject to 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. 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