A83902 A8 Ruling Active

The tariff classification of garland from India.

Issued June 10, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.1000

Headings: 5609

Product description

The tariff classification of garland from India.

CBP rationale

The applicable subheading for the garland will be 5609.00.1000, 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 cotton.

Full text

A83902 June 10, 1996 CLA-2-56:NEW:TCB 1:G16 A83902 CATEGORY: Classification TARIFF NO.: 5609.00.1000 Mr. J. Epstein W.N. Epstein & Co., Inc. PO Box 45187 St. Louis, MO 63145 RE: The tariff classification of garland from India. Dear Mr. Epstein: In your letter dated May 29, 1996, you requested a tariff classification ruling on behalf of India Exotics, Inc. The garland is made of 60 percent cotton and 40 percent rayon and has tassels on both ends. You have described it in three different forms. The first garland measures approximately 3/16 inch in diameter and 5 yards in length and is put up on a spool. The second garland has the same dimensions as the first, but is loosely wrapped and held together by means of a cardboard. The third garland measures approximately 7/8 inch in diameter and 25 feet in length. Samples were submitted. The applicable subheading for the garland will be 5609.00.1000, 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 cotton. The rate of duty will be 5.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Kathleen M. Haage Area Director New York/Newark Area

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