CLA-2-56:NEW:TCB 1:G16 A83902
Mr. J. Epstein
W.N. Epstein & Co., Inc.
PO Box 45187
St. Louis, MO 63145
RE: The tariff classification of garland from India.
Dear Mr. Epstein:
In your letter dated May 29, 1996, you requested a tariff
classification ruling on behalf of India Exotics, Inc.
The garland is made of 60 percent cotton and 40 percent
rayon and has tassels on both ends. You have described it in
three different forms. The first garland measures approximately
3/16 inch in diameter and 5 yards in length and is put up on a
spool. The second garland has the same dimensions as the first,
but is loosely wrapped and held together by means of a cardboard.
The third garland measures approximately 7/8 inch in diameter and
25 feet in length. Samples were submitted.
The applicable subheading for the garland will be
5609.00.1000, Harmonized Tariff Schedule of the United States
(HTS), 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 5.2 percent ad valorem.
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 control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported.
Sincerely,
Kathleen M. Haage
Area Director
New York/Newark Area