HQ 085273: Classification of tassels and tassel garlands

us-cbp-cross-rulings-hq-085273HQ 085273: Classification of tassels and tassel garlandsGuidance

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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 085273

                                   November 9, 1989


            CLA-2 CO:R:C:G  085273 DRR

            CATEGORY:  Classification

            TARIFF NO.:  5808.90.0010

            Ms. Julie White
            Nordstrom, Inc.
            A/P Import Office
            1321 2nd Ave.
            Seattle, Washington 98101

            RE:  Classification of tassels and tassel garlands

            Dear Ms. White:

                 This is in reference to your letter dated July 11, 1989,
            requesting the classification of tassels, style number 0019901,
            and tassel garlands, style number 0019301, under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA).

            FACTS:

                 A ruling was issued by our New York office with regard to
            the tassels (NYRL 843396).  The question concerning
            classification of the tassel garland was referred to us for a
            reply.  No sample of the product was furnished.  A photograph
            was submitted along with a fact sheet which describes the
            tassel garland as 9 feet in length with tassels at either end.
            It is constructed of twisted cord of 100 percent man-made
            fiber.  You indicate that the article will be imported as
            Christmas tree decorations.

            ISSUE:

                 Whether the merchandise at issue is classifiable under
            heading 5808, HTSUSA, or heading 6307, HTSUSA.






















                                         - 2 -

            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI).  GRI
            1 provides that the classification of articles is to be
            determined according to the terms of the headings and any
            relevant section or chapter notes.

                 Heading 9505, HTSUSA, provides for festive articles
            including those traditionally used at Christmas festivities.
            The Explanatory Notes, which constitute the official
            interpretation of the tariff at this international level,
            specify that festive or other entertainment articles covered in
            heading 9505, are generally made of non-durable material, e.g.,
            garlands made of paper, metal foil, glass fiber, etc.  The
            merchandise in question is clearly not of this kind or class.
            Moreover, it is not of a type committed to use solely or
            principally as a Christmas tree ornament.

                 Heading 6307 provides for other made-up articles of any
            textile material which are not included more specifically in
            other headings of Section XI.  However, Note 1 to Chapter 63
            specifies that Sub-Chapter I applies only to made up articles
            of any textile fabric.  Since the garland is presumed to be
            made of twisted cord, it is not a fabric for tariff purposes
            and is therefore precluded from classification in heading 6307,
            HTSUSA.

                 Heading 5609, HTSUSA, provides for articles of cordage,
            rope or cable, not elsewhere specified or included.  The
            Explanatory Notes to Heading 5609 indicate that this provision
            includes cordage cut to length and fitted with rings, hooks,
            etc..

            HOLDING:

                 The tassels garlands in question are classifiable under
            subheading 5609.00.3000, HTSUSA, as articles of cordage not
            elsewhere specified or included, of man-made fibers, with duty
            at the rate of 9 percent ad valorem.






















                                         - 3 -

                 Due to the changeable nature of the statistical annotation
            and the restraint (quota/visa) categories applicable to textile
            merchandise, you should contact your local Customs office prior
            to importation of this merchandise to determine the current
            status of any import restraints or requirements.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

















































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