CLA-2-74:RR:NC:MM:113 B86975
Mr. Mauritz Plenby
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018
RE: The tariff classification of three napkin rings and two tassels from India
Dear Mr. Plenby:
In your letter dated June 26, 1997, you requested a tariff classification ruling.
The merchandise consists of three styles of napkin rings and two styles of tassels. The first two articles are napkin rings made of brass measuring approximately 1.5 inches in diameter. Item number AE851G is adorned by a gold-colored, textile fabric rose and item number AE1704, by a plaid, textile fabric bow.
Item number AE6024 is a plastic napkin ring decorated with colored, plastic sequins and metallic yarn. It is approximately 1 inch in width and 1.5 inches in diameter.
The last two articles in your letter are also described as napkin rings. In our opinion, they are more accurately described as decorative tassels that have multiple uses. Item number AE341 consists of an ornamental, gold-colored tassel composed of metallic yarns. The tassel measures about 8 inches in overall length which includes its loop for hanging. The fringe portion measures about 4.5 inches in length. Item number NR2807-BU is a maroon-colored tassel measuring about 6 inches in overall length. It is composed of rayon man-made fiber yarns and contains a fringe measuring about 3 inches long.
The applicable subheading for both brass napkin rings (styles AE851G and AE1704) will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, of copper-zinc base alloys (brass), other. The general rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the plastic napkin ring (AE6024) will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The general rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the rayon tassel (NR2807-BU) 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 rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the metallic yarn tassel (AE341) will be 5808.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tassels, pompons and similar articles,...,of other than cotton or man-made fibers. The rate of duty will be 6.6 percent ad valorem. There are no textile restraints currently in effect for this item.
The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles from India classifiable under subheadings 7418.19.2090 and 3924.10.5000, HTS, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.
Tariff number 5808.90.0010 falls within textile category designation 229. Based upon international textile trade agreements, products of India 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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division