HQ 953230: Classification of graduation tassels and rope cinctures (cord and tassel).

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953230

                          March 3, 1993

CLA-2  CO:R:C:T  953230 ch

CATEGORY:  Classification

TARIFF NO.:  5808.90.0010; 6217.10.0010; 6217.10.0050

Itender P. Singh
MDS Intercontinental Limited
P.O. Box 25957
Los Angeles, California  90025

RE:  Classification of graduation tassels and rope cinctures
     (cord and tassel).

Dear Mr. Singh:

     This is in response to your letter of December 29, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for two
graduation tassels and a rope cincture imported from India. 
Samples were provided to this office for examination.  

FACTS:

     The two submitted graduation tassels are handmade and
measure approximately 12 inches in overall length.  You state
that they are composed of either 100 percent rayon man-made
fibers or 100 percent cotton fibers.  One sample features a
metallic year clip, while the other is plain.

     You state that the rope cincture may be composed of 100
percent cotton, or 50 percent cotton and 50 percent metallic
yarns.  This item measures approximately 15.5 feet long with a
tassel on each end, and is used for the priest to tie the Alb.  

ISSUE:

     What are the proper classifications for the subject
merchandise under the HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI).  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.  Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.

                       Graduation Tassels

     Heading 5808, HTSUSA, provides in part for "tassels, pompons
and similar articles."  The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System provide, in
pertinent part:

            (B) Tassels, Pompons and Similar Articles

          Unlike the products of Part (A) above, these are
     separate individual articles and include tassels of all
     sizes and shapes and ornamental ends for furnishing
     cords, etc., for example:

                         *      *      *

     (2)  Simple bundles of textile threads folded or
          bound with the ends hanging loose.

                         *      *      *

          All these articles may be provided with a loop for
     attachment purposes; they are of general use mainly in
     furnishing but also to a lesser extent for clothing. 
     They are predominantly ornamental in character.

The submitted tassels are comprised of bound textile threads with
their ends hanging loose.  In addition, they also feature a loop
for attachment purposes.  Accordingly, they are classifiable
under heading 5808, HTSUSA.  

                            Cincture

     Heading 6217, HTSUSA, provides for "other made up clothing
accessories."  The EN to heading 6217 state, in pertinent part:

          This heading covers made up textile clothing
     accessories, other than knitted or crocheted, not
     specified or included in other headings of this Chapter
     or elsewhere in the Nomenclature.

                         *      *      *

     (3)  Belts of all kinds (including bandoliers) and
          sashes (e.g., military or ecclesiastical), of
          textile fabric, whether or not elastic or
          rubberised, or of woven metal thread.  

The cincture is used to tie the "alb," which is a liturgical
vestment consisting of a long robe.  Hence, the cincture
functions as a belt and is classified under heading 6217.

     The cincture comprised of 100 percent cotton is classified
under subheading 6217.10.0010, which provides for other made up
clothing accessories, of cotton.

     Section XI, note 2(a), states:

          When no one textile material predominates by
     weight, the goods are to be classified as if consisting
     wholly of that one textile material which is covered by
     the heading which occurs last in numerical order among
     those which equally merit consideration.

The cincture comprised of 50 percent cotton and 50 percent may be
classified under subheadings 6217.10.0010 (cotton) or
6217.10.0050 (other).  Pursuant to note 2(a), it shall be
classified under the latter subheading.  

HOLDING:

     The graduation tassels are classifiable under subheading
5808.90.0010, HTSUSA, which provides for tassels, pompons and
similar articles:  other, of cotton; of man-made fibers.  The
applicable rate of duty is 7.8 percent ad valorem.  The textile
quota category is 229.

     The rope cincture of 100 percent cotton is classifiable
under subheading 6217.10.0010, HTSUSA, which provides for other
made up clothing accessories, accessories, of cotton.  The
applicable rate of duty is 15.5 percent ad valorem.  The textile
quota category is 359.

     The rope cincture of 50 percent cotton and 50 percent
metallic yarns is classifiable under subheading 6217.10.0050,
HTSUSA, which provides for other made up clothing accessories,
accessories, other:  other.  The applicable rate of duty is 15.5
percent ad valorem.  The textile quota category is 859.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

                         Sincerely,

               

                         John Durant, Director