CLA-2-63:OT:RR:NC:N3 351
Karen Keeling
Keeling Consulting Company
14312 Gholson Road
Waco, TX 76705
RE: The tariff classification of knit tassel trimmings from China
Dear Ms. Keeling:
In your letter dated May 7, 2008, you requested a tariff classification ruling on behalf of your client, Hobby Lobby Stores, of Oklahoma City, Oklahoma.
The five submitted samples are knit tassel trimmings. Item number 690735 is constructed of 60% polyester and 40% viscose. This ornamental trimming is constructed with knit stitches, 1/8” woven fabric, and yarns. The yarns form a looped scalloped fringe along one edge and 1½” tassels are strung through these loops at 2” intervals.
Item number 499293 is constructed of 100% rayon. This ornamental trimming is constructed with knit stitches and yarns. The yarns are looped to give a fabric-like appearance and are held by knit stitches. On the bottom edge they create a scalloped fringe and1¼” tassels are strung from the fringe at 2” intervals. There is also a pattern of yarns down the middle that create a braid-like design.
Item number 498469 is a tassel fringe that is constructed of 100% rayon. The construction is similar to 498469, but the tassels are 1” in 1” intervals.
Item number 221952 is a tassel of 100% rayon. The construction is similar to the above, but the tassels are attached with short twisted cords.
Item number 378588 is a tassel fringe of 100% rayon. The threads form a scalloped fringe and tassels along one edge. There is also a pattern of threads down the middle which create two rows woven up and down through the threads which form the fringe. Three 1” tassels are attached at 2½” intervals.
You state that the trimmings are sold by the yard for use as decorative elements for various home furnishings such as pillows, throws, lamp shades, draperies, etc.
The applicable subheading for the knit tassel trimmings will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 http://www.usitc.gov/tata/hts/.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division