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887282 88 Ruling Active

The tariff classification of garlands and tassels from China.

Issued June 24, 1993 by U.S. Customs and Border Protection.

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88 887282 (June 24, 1993)

Tariff classification

HTS codes: 5609.00.3000

Headings: 5609

Product description

The garlands are made of 100 percent polyester braided cord and plain cords with a core, that are twisted to form a rope. The garlands ends have a plastic ring attached and is wrapped with tape. They are decorated with a single strand of plastic beads that is twisted lengthwise around the articles. Each garland measures 9 foot long. In regards to the tassels, this office is precluded from ruling on the classification of merchandise which is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the District or Area Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

CBP rationale

The applicable subheading for the garlands will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.

Full text

NY 887282 JUNE 24 1993 CLA-2-56:S:N:N6:345 887282 CATEGORY: Classification TARIFF NO.: 5609.00.3000 Ms. Kathie Kallam Fritz Companies, Inc. P.O. Box 18923 7209 Cessna Drive Greensboro, NC 27419 RE: The tariff classification of garlands and tassels from China. Dear Ms. Kallam: In your letter dated June 9, 1993, on behalf of Potpourri Press, Greensboro, North Carolina, you requested a tariff classification ruling. The samples submitted are garlands and tassels. The garlands are made of 100 percent polyester braided cord and plain cords with a core, that are twisted to form a rope. The garlands ends have a plastic ring attached and is wrapped with tape. They are decorated with a single strand of plastic beads that is twisted lengthwise around the articles. Each garland measures 9 foot long. In regards to the tassels, this office is precluded from ruling on the classification of merchandise which is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the District or Area Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office. The applicable subheading for the garlands will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 9 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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