L82752 L8 Ruling Active

The tariff classification of decorative trimmings from China

Issued March 10, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5605.00.9000, 3926.40.0000

Headings: 5605, 3926

Product description

You submitted five (5) samples identified as W075FA09544 Christmas Novelty Garlands. While the samples vary in length, you have stated that they will be marketed in 2½-ft. lengths. You indicate that these will be marketed as decorations for packages. Two are identified as item no. LB0039-W. They are three-strand twisted decorative cords made of metallic filaments. Each strand, or ply, has a wire in it, allowing the cord to be shaped for decorative purposes. One is four mm in diameter, the other five mm.

CBP rationale

The applicable subheading for LB0039-W, both four and five mm, will be 5605.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for metalized yarn, whether or not gimped, combined with metal in the form of thread, strip, or powder, or covered with metal: other. The applicable subheading for LB0629 and LB0630 will be 3926.40.0000, HTS, which provides for other articles of plastics…statuettes and other ornamental articles.

Full text

NY L82752 March 10, 2005 CLA-2-63:RR:NC:N3:351 L82752 CATEGORY: Classification TARIFF NO.: 5605.00.9000, 3926.40.0000 Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of decorative trimmings from China Dear Mr. Crago: In your letter dated February 24, 2005, you requested a tariff classification ruling. You submitted five (5) samples identified as W075FA09544 Christmas Novelty Garlands. While the samples vary in length, you have stated that they will be marketed in 2½-ft. lengths. You indicate that these will be marketed as decorations for packages. Two are identified as item no. LB0039-W. They are three-strand twisted decorative cords made of metallic filaments. Each strand, or ply, has a wire in it, allowing the cord to be shaped for decorative purposes. One is four mm in diameter, the other five mm. The applicable subheading for LB0039-W, both four and five mm, will be 5605.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for metalized yarn, whether or not gimped, combined with metal in the form of thread, strip, or powder, or covered with metal: other. The rate of duty will be 13.2 percent ad valorem. Two others, LB0629 and LB0630, are plastic bead-like items molded on strings; 0629 are tear-drop shaped while 0630 is shaped like snowflakes. The applicable subheading for LB0629 and LB0630 will be 3926.40.0000, HTS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on LB0567. Your request for a classification ruling should include what kind of machine it was made on (e.g., knitting, sewing, etc.) and the fiber content by weight. When this information is available, you may wish to consider resubmission of your request. We are retaining the samples. If you decide to resubmit your request, please include a copy of this letter or refer to it by its control number, L82752. 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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