851686 85 Ruling Active

The tariff classification of a cord and tassel from theUnited Kingdom.

Issued May 1, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5808.90.0010

Headings: 5808

Product description

The first item is a decorative tassel-like trimming which is composed of 90% rayon and 10% cotton. It measures about 6 inches in length. (It may have been cut from a larger piece.) The second item consists of a decorative cord composed of three plies of wrapped and grouped yarns which have been stitched to a narrow woven continuous tab which is designed to be incorporated into the seams of upholstery. It is also composed of 90% rayon/10% cotton.

CBP rationale

The applicable subheading for the two items will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental trimmings.

Full text

NY 851686 May 1, 1990 CLA-2-58:S:N:N3H:350 851686 CATEGORY: Classification TARIFF NO.: 5808.90.0010 Ms. Nancy A. Bundt A.N. Deringer, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of a cord and tassel from the United Kingdom. Dear Ms. Bundt: In your letter dated April 16, 1990, on behalf of American Fabrics, Ltd., you requested a tariff classification ruling. Two representative samples were submitted. The first item is a decorative tassel-like trimming which is composed of 90% rayon and 10% cotton. It measures about 6 inches in length. (It may have been cut from a larger piece.) The second item consists of a decorative cord composed of three plies of wrapped and grouped yarns which have been stitched to a narrow woven continuous tab which is designed to be incorporated into the seams of upholstery. It is also composed of 90% rayon/10% cotton. The applicable subheading for the two items will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental trimmings...tassels, pompoms and similar articles...of cotton, of man-made fibers. The duty rate will be 7.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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