CLA-2-95:RR:NC:SP:225 B88651
Dorla Reppas
Mervyn's Import Department
Mail Stop MO4Z
22301 Foothill Blvd.
Hayward, CA 94541
RE: The tariff classification of Textile Tassels from Taiwan
Dear Ms. Reppas:
In your letter dated August 11, 1997 you requested a classification ruling.
We apologize for the delay, but there was a large backlog of letters awaiting
the result of Customs' appeal of Midwest of Cannon Falls.
The first item, #TN97285, is a deep burgundy man-made fiber tassel having a
pearl and metallic thread trim. The tassel measures about nine inches in
length, contains a loop for hanging, and has about a four inch fringe. The
country of origin is Taiwan.
The second item, #TN97283, is a white man-made fiber tassel ornament having
a wooden cap painted gold with a small textile flower decorated with a simulated
pearl and diamond. This tassel measures about nine inches in length, contains a
loop for hanging, and has about a five inch fringe. The country of origin is
Taiwan.
The third item, #TN97284, is a brown man-made fiber tassel ornament having
a wooden cap painted gold with a small textile flower decorated with a simulated
pearl and diamond. This tassel measures about nine inches in length, contains a
loop for hanging, and has about a five inch fringe. The country of origin is
Taiwan.
It is the opinion of this office that in their imported condition the
instant products are not Articles of 95. They are neither symbols of Christmas,
nor so configured as to be limited to use for decoration in home only for
Christmas.
The applicable subheading for the decorative tassels will be 5808.90.0010,
Harmonized Tariff Schedule of the United States (HTS), which provides for Braids
in the piece; ornamental trimmings in the piece, without embroidery, other than
knitted or crocheted; tassels, pompons and similar articles: Other: Other. The
duty rate will be 6.2 percent ad valorem. The duty rate was 6.6 percent ad
valorem in 1997.
Tassels 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. 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 Specialists
Alice J. Wong at 212-466-5538 or George Barth at (212) 466-5884.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division