Classification of tassels and tassel garlands

HQ 085273 November 9, 1989 CLA-2 CO:R:C:G 085273 DRR CATEGORY: Classification TARIFF NO.: 5808.90.0010 Ms. Julie White Nordstrom, Inc. A/P Import Office 1321 2nd Ave. Seattle, Washington 98101 RE: Classification of tassels and tassel garlands Dear Ms. White: This is in reference to your letter dated July 11, 1989, requesting the classification of tassels, style number 0019901, and tassel garlands, style number 0019301, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: A ruling was issued by our New York office with regard to the tassels (NYRL 843396). The question concerning classification of the tassel garland was referred to us for a reply. No sample of the product was furnished. A photograph was submitted along with a fact sheet which describes the tassel garland as 9 feet in length with tassels at either end. It is constructed of twisted cord of 100 percent man-made fiber. You indicate that the article will be imported as Christmas tree decorations. ISSUE: Whether the merchandise at issue is classifiable under heading 5808, HTSUSA, or heading 6307, HTSUSA. - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relevant section or chapter notes. Heading 9505, HTSUSA, provides for festive articles including those traditionally used at Christmas festivities. The Explanatory Notes, which constitute the official interpretation of the tariff at this international level, specify that festive or other entertainment articles covered in heading 9505, are generally made of non-durable material, e.g., garlands made of paper, metal foil, glass fiber, etc. The merchandise in question is clearly not of this kind or class. Moreover, it is not of a type committed to use solely or principally as a Christmas tree ornament. Heading 6307 provides for other made-up articles of any textile material which are not included more specifically in other headings of Section XI. However, Note 1 to Chapter 63 specifies that Sub-Chapter I applies only to made up articles of any textile fabric. Since the garland is presumed to be made of twisted cord, it is not a fabric for tariff purposes and is therefore precluded from classification in heading 6307, HTSUSA. Heading 5609, HTSUSA, provides for articles of cordage, rope or cable, not elsewhere specified or included. The Explanatory Notes to Heading 5609 indicate that this provision includes cordage cut to length and fitted with rings, hooks, etc.. HOLDING: The tassels garlands in question are classifiable under subheading 5609.00.3000, HTSUSA, as articles of cordage not elsewhere specified or included, of man-made fibers, with duty at the rate of 9 percent ad valorem. - 3 - Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division rimmer library 085273 DRRimmer:jaj:11/9/89