883015 88 Ruling Active

The tariff classification of a wooden beaded fringe fromIndia.

Issued March 19, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.9540

Headings: 4421

Product description

It consists of 3-1/2 cm long wood beads strings attached to a one centimeter wide fabric strip. We assume that the fringe will be imported in rolls or lengths and will be used for decorating various products. As composite goods, the fringe in question obtains its essential character from the strings of wood beads.

CBP rationale

The applicable subheading for the wooden beaded fringe will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood.

Full text

NY 883015 March 19, 1993 CLA-2-44:S:N:N1:230 883015 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Mr. Frankie Ho P C Company, Customs Broker 8621 Bellanca Ave. # 104 Los Angeles, CA 90045 RE: The tariff classification of a wooden beaded fringe from India. Dear Mr. Ho: In your letter dated January 26, 1993 you requested a tariff classification ruling on behalf of Hi Line Trims. A sample of the wooden beaded fringe has been submitted. It consists of 3-1/2 cm long wood beads strings attached to a one centimeter wide fabric strip. We assume that the fringe will be imported in rolls or lengths and will be used for decorating various products. As composite goods, the fringe in question obtains its essential character from the strings of wood beads. The applicable subheading for the wooden beaded fringe will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 5.1 percent ad valorem. Articles classifiable under subheading 4421.90.9540, HTSUSA, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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