K85273 K8 Ruling Active

The tariff classification of a pompon garland from Taiwan

Issued April 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.3000

Headings: 5609

Product description

The submitted sample, identified as Style #16896SD4, 6’ Pom Pom Garland, is constructed of pompons made of polyester yarn and plastic strip; the strip meets the tariff definition of textile. Pompons are short yarns secured together in the middle and fluffed out in all directions. The pompons in this garland are assembled together on a length of string that has apparently been inserted through each; the pompons are set approximately two inches apart on the string. The string is looped at each end.

CBP rationale

The applicable subheading for the assembled garland of pompons 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.

Full text

NY K85273 April 30, 2004 CLA-2-63:RR:NC:N3:351 K85273 CATEGORY: Classification TARIFF NO.: 5609.00.3000 Patty Kittel C/o Kari Finch 1000 Nicollet Mall, TPN-0430 Minneapolis, MN 55403 RE: The tariff classification of a pompon garland from Taiwan Dear Ms. Kittle: In your letter dated April 8, 2004, you requested a tariff classification ruling on behalf of Marshall Field’s. The submitted sample, identified as Style #16896SD4, 6’ Pom Pom Garland, is constructed of pompons made of polyester yarn and plastic strip; the strip meets the tariff definition of textile. Pompons are short yarns secured together in the middle and fluffed out in all directions. The pompons in this garland are assembled together on a length of string that has apparently been inserted through each; the pompons are set approximately two inches apart on the string. The string is looped at each end. The applicable subheading for the assembled garland of pompons 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 4.5 percent ad valorem. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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