The tariff classification of a decorative tassel and garland, from Taiwan.

NY 891468 October 20, 1993 CLA-2-58:S:N:N6:350 891468 CATEGORY: Classification TARIFF NO.: 5808.90.0010; 5609.00.3000 Ms. Donna Witkowski CBC Customhouse Brokers, Inc. P.O. Box 646 Wood Dale, IL 60191 RE: The tariff classification of a decorative tassel and garland, from Taiwan. Dear Ms. Witkowski: In your letter dated October 12, 1993, on behalf of Craig Bachman Imports, Inc., you requested a tariff classification ruling. Two representative samples were submitted. The first item, style XK1002C8, consists of a tassel of man-made fiber construction. It contains an approximately 3" fringe and a loop for hanging. Its total length is about 5.5". The second item, style XG800178, consists of a garland which is also of man-made fiber construction. It is red and gold in color and while you state that it is braided in construction, the red yarns from which it is largely composed are really twisted together and not plaited as one would find in a typical braided construction. However, there is a gold metallic braided yarn intertwined within the stranded red yarns which enhance the decorative character of this item. This garland measures about 6 feet in length and contains a fringed tassel at each end. You indicate that the end use of both of these products is for decorating such things as Christmas trees and gift boxes, etc. The applicable subheading for the tassel, style XK1002C8, will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... tassels, ... and similar articles, ... of man-made fibers. The rate of duty will be 7.8 percent ad valorem. The applicable subheading for the garland, style XG800178, will be 5609.00.3000, 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 duty rate is 9 percent ad valorem. This tassel falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for the garland. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. 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