862136 86 Ruling Active

The tariff classification of tassel garlands from Taiwan.

Issued April 29, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.4000, 5609.00.3000

Headings: 5609

Product description

Styles 81203B and 81334MU are composed of twisted polyester and metallic cords. It is presumed that the polyester is in chief weight. Style #81334GOS is composed of polyester yarn wrapped in foil.

CBP rationale

The applicable subheading for styles 81203B and 81334MU will be, 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cordage not elsewhere specified or included, of man-made fibers. The rate of duty will be 9 percent ad valorem. The applicable subheading for style 81334GOS will be, 5609.00.4000, HTS, which provides for articles of cordage, other.

Full text

NY 862136 APR 29 1991 CLA-2-56:S:N:N3G:345 862136 CATEGORY: Classification TARIFF NO.: 5609.00.3000; 5609.00.4000 Ms. Lorraine M. Dugan Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of tassel garlands from Taiwan. Dear Ms. Dugan: In your letter dated April 2, 1991, you requested a tariff classification ruling. The samples submitted are three tassel garlands, 9 feet long with tassels at either end, style numbers 81203B, 81334MU, and 81334GOS. Styles 81203B and 81334MU are composed of twisted polyester and metallic cords. It is presumed that the polyester is in chief weight. Style #81334GOS is composed of polyester yarn wrapped in foil. The applicable subheading for styles 81203B and 81334MU will be, 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cordage not elsewhere specified or included, of man-made fibers. The rate of duty will be 9 percent ad valorem. The applicable subheading for style 81334GOS will be, 5609.00.4000, HTS, which provides for articles of cordage, other. The rate of duty 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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