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892951 89 Ruling Active

The tariff classification of a burlap garland and a kraft paper garland from Germany.

Issued December 10, 1993 by U.S. Customs and Border Protection.

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89 892951 (December 10, 1993)

Tariff classification

HTS codes: 5806.39.2000

Headings: 5806

Product description

You have submitted two samples as follows: a burlap garland, item no. 11444-5; and a kraft paper garland, item no. 11438-4. According to your letter, both items will be imported in sizes 2 1/2 inches by 25 feet and will be used as decoration for Christmas trees, wreaths, mantles or banisters. The burlap garland is a narrow woven fabric with two fast edges. It is made with parallel singles burlap vegetable fiber yarns in the warp, and very fine clear synthetic monofilaments in the filling. We assume that the burlap yarns are in chief weight.

CBP rationale

The applicable subheading for the burlap garland, item no. 11444-5, will be 5806.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other than goods of heading 5807; other woven fabrics; of other textile materials; of vegetable fibers, except cotton.

Full text

NY 892951 December 10, 1993 CLA-2-58:S:N:N6:351 892951 CATEGORY: Classification TARIFF NO.: 5806.39.2000 Ms. Rosalie Althoff Midwest Importers of Cannon Falls, Inc. P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a burlap garland and a kraft paper garland from Germany. Dear Ms. Althoff: In your letter dated December 1, 1993, you requested a tariff classification ruling. You have submitted two samples as follows: a burlap garland, item no. 11444-5; and a kraft paper garland, item no. 11438-4. According to your letter, both items will be imported in sizes 2 1/2 inches by 25 feet and will be used as decoration for Christmas trees, wreaths, mantles or banisters. The burlap garland is a narrow woven fabric with two fast edges. It is made with parallel singles burlap vegetable fiber yarns in the warp, and very fine clear synthetic monofilaments in the filling. We assume that the burlap yarns are in chief weight. The applicable subheading for the burlap garland, item no. 11444-5, will be 5806.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other than goods of heading 5807; other woven fabrics; of other textile materials; of vegetable fibers, except cotton. The duty rate will be 5.6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the item no. 11438-4 kraft paper garland. Your request for a classification ruling should include a sample put up for retail sale. 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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