CLA-2-58:S:N:N3H:350 859402
Mr. James Chan
Rennoc Corporation
3501 S.E. Boulevard
Vineland, N.J. 08360-7789
RE: The tariff classification of a decorative tassel for use as
an embellishment to a decorative Christmas banner, from Taiwan.
Dear Mr. Chan:
In your letter dated January 7, 1991, you requested a tariff
classification ruling.
The two samples submitted consist of a red and green tassel
of 100 percent acrylic man-made fiber construction which you
indicate will be used as a small part of a decorative Christmas
banner measuring approximately 12"x22". Both tassels contain a
loop for hanging and a fringe measuring about 2.75 inches in
length. While you suggested classification in HTS item
6307.90.40, this would not be proper noting that these tassels
are for use more as a decorative as opposed to utilitarian end
use.
The applicable subheading for the product, therefore, 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 7.8 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. 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