The tariff classification of Christmas tree ornament kit from Taiwan.
Issued January 26, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7419.99.5050, 5607.50.4000, 7419.99.3000
Product description
The tariff classification of Christmas tree ornament kit from Taiwan.
CBP rationale
The applicable subheading for the string will be 5607.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for twine, cordage, ropes and cables. The applicable subheading for the gold-plated brass parts will be 7419.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, coated or plated with precious metal. The applicable subheading for the brass parts will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, other.
Full text
NY G86186 January 26, 2001 CLA-2-56:RR:NC:N1:113 G86186 CATEGORY: Classification TARIFF NO.: 5607.50.4000; 7419.99.5050; 7419.99.3000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106 RE: The tariff classification of Christmas tree ornament kit from Taiwan. Dear Mr. Liberati: In your letter dated December 18, 2000, you requested a ruling on behalf of Penn State Industries on tariff classification . The merchandise is a Christmas tree ornament kit, part #PKORN. The kit contains several brass caps and ends, short brass tubes and a piece of string. After importation, the kit will be sold to manufacturers or craftsmen who will lathe a wood body for the ornament. In its imported condition, the kit is not recognizable as a Christmas ornament, and the catalog mentions that the kit may also be used to make a necklace. Some of the brass parts are presumably coated or plated with gold. Further, according to a telephone conversation with your office, the string is of man-made fibers. The applicable subheading for the string will be 5607.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for twine, cordage, ropes and cables...of other synthetic fibers, other. The rate of duty will be 4.7 percent ad valorem. This product falls within textile category designation 669. Based upon international textile trade agreements products of Taiwan are currently subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the gold-plated brass parts will be 7419.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, coated or plated with precious metal. The rate of duty will be 3 percent ad valorem. The applicable subheading for the brass parts will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper, other. The rate of duty will be free. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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