The tariff classification of a textile napkin ring from India

NY D88560 March 3, 1999 CLA-2-56:RR:NC:TA:351 D88560 CATEGORY: Classification TARIFF NO.:5609.00.3000 Ms. Cheryl Robbins Fritz Companies, Inc. Hood business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a textile napkin ring from India Dear Ms. Robbins: In your letter dated February 22, 1999, you requested a tariff classification ruling on behalf of Dollar Tree. The product is a set of napkin rings identified with a temporary sku number DT-1010. The ring is circle of hard plastic measuring approximately 2 inches in diameter and 3/4 inch in width. The plastic support is wrapped with rayon filament yarn which completely obscures the plastic. The ring is then encircled with a decorative metallized cord. You ask whether the classification is determined by the plastic (chapter 39, Harmonized Tariff Schedule of the United States [HTS]) or the outer textile wrapping (chapter 63 HTS). Although it is the textile material that dictates classification, since the textile is yarn and not fabric, it is precluded from classification in Chapter 63, HTS. The applicable subheading for the napkin ring 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 6.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. Part 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division