10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of napkin ring set from India
Issued May 6, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N103858 (May 6, 2010)
Tariff classification
HTS codes: 5609.00.1000, 5609.00.3000
Headings: 5609
Product description
The submitted sample is a package of six napkin rings. Each napkin ring is constructed of five gimped cords looped into a round knot with two opposing openings through which the napkin may be inserted. The gimped cords are composed of 100% rayon yarn on the outside gimped, or wrapped, around a core of 84% cotton/16% polyester yarns. We are unable to determine whether the man-mad fibers (rayon and polyester) or the cotton predominates by weight in the gimped yarn. Legal Note 2 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), noted. If the cotton predominates,
CBP rationale
the applicable subheading for the napkin rings will be 5609.00.1000, HTSUS, which provides for articles of yarn, twine, cordage, rope, or cables not elsewhere specified or included: Of cotton. the applicable subheading will be 5609.00.3000, HTSUS, which provide for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5% ad valorem. You suggest that the napkin rings are classifiable in heading 6304.99.6040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: other: other.
Full text
N103858 May 6, 2010 CLA-2-56:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 5609.00.1000, 5609.00.3000 Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of napkin ring set from India Dear Mr. Yokopenic: In your letter dated April 26, 2010, you requested a tariff classification ruling. The submitted sample is a package of six napkin rings. Each napkin ring is constructed of five gimped cords looped into a round knot with two opposing openings through which the napkin may be inserted. The gimped cords are composed of 100% rayon yarn on the outside gimped, or wrapped, around a core of 84% cotton/16% polyester yarns. We are unable to determine whether the man-mad fibers (rayon and polyester) or the cotton predominates by weight in the gimped yarn. Legal Note 2 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), noted. If the cotton predominates, the applicable subheading for the napkin rings will be 5609.00.1000, HTSUS, which provides for articles of yarn, twine, cordage, rope, or cables not elsewhere specified or included: Of cotton. The rate of duty will be 2.9% ad valorem. If the man-made fibers predominate, the applicable subheading will be 5609.00.3000, HTSUS, which provide for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5% ad valorem. You suggest that the napkin rings are classifiable in heading 6304.99.6040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: other: other. However, the napkin ring cannot be classified in Chapter 63 as it is made of yarns, not from a textile fabric. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
The tariff classification of a string fastener from China
The tariff classification of a garland from Vietnam
Classification and country of origin determination for a bag charm; 19 CFR 102.21(c)(2); tariff shift
The tariff classification of battle rope from China
The tariff classification of pet toys from India
The tariff classification of baskets from Vietnam
The tariff classification of textile baskets from China
The tariff classification of a ball stem from China
The tariff classification of a wire pop tree stick from China
The tariff classification of a garland from China
Follow N103858
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.