D89660 D8 Ruling Active

The tariff classification of a cornhusk garland from China.

Issued April 21, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.8000

Headings: 4602

Product description

It is a 9-foot length of textile cord which bears numerous tufts of dried cornhusk. Each tuft consists of a few cornhusk strips which have been bundled together and attached to the cord by means of a twisted piece of metal wire. Since the product is intended to be used as a hanging decoration during the fall season, the cornhusks have been dyed to shades of yellow, orange and brown. The cord incorporates a few small loops to facilitate hanging.

CBP rationale

The applicable subheading for the #8230 autumn garland will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials.

Full text

NY D89660 April 21, 1999 CLA-2-46:RR:NC:SP:230 D89660 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Mr. Ken August Fun World, div. Easter Unlimited, Inc. 80 Voice Road Carle Place, N.Y. 11514 RE: The tariff classification of a cornhusk garland from China. Dear Mr. August: In your letter dated March 19, 1999, you requested a tariff classification ruling. A sample identified as an “autumn garland” (item #8230) was submitted and will be retained for reference. It is a 9-foot length of textile cord which bears numerous tufts of dried cornhusk. Each tuft consists of a few cornhusk strips which have been bundled together and attached to the cord by means of a twisted piece of metal wire. Since the product is intended to be used as a hanging decoration during the fall season, the cornhusks have been dyed to shades of yellow, orange and brown. The cord incorporates a few small loops to facilitate hanging. The applicable subheading for the #8230 autumn garland will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3%. 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 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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