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NY 862137

April 30, 1991

CLA-2-58:S:N:N3H:350 862137


TARIFF NO.: 5808.90.0010; 5808.90.0090

Ms. Lorraine M. Dugan
Associated Merchandising Corporation
1440 Broadway
New York, N.Y. 10018

RE: The tariff classification of four decorative tassels composed of man-made fibers and metallic from Taiwan.

Dear Ms. Dugan:

In your letters dated February 14, and April 2, 1991, you requested a tariff classification ruling.

Four representative samples were submitted. The first item (Style 80969A) consists of a 100% polyester cord tassel measuring 4.24 inches in length. The second item (Style 81206B) consists of a 7.5 inch polyester cord tassel which also contains some metallic threads as well. The essential character of this tassel is derived from the polyester portion. The third item (Style 81336MU) consists of a colorfully ornamental tassel containing a mixture of polyester and metallic yarns and fringe. The metallic portion imparts the essential character to this tassel. It measures 9 inches in overall length. The fourth and final item (Style 81336GOS) consists of a polyester and metallic foil tassel that measures 9 inches in length. The fringe portion is all metallic and imparts the essential character. All of these tassels have a loop for hanging purposes.

These tassels contain no features that would limit or suggest that their appropriate or exclusive use would be at the Christmans season. Tassels are provided for by name in Chapter 58 of the Harmonized Tariff Schedule, and, therefore, the applicable subheading for styles 81206B and 80969A will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tassels, pompoms and similar articles, of cotton; of man-made fibers. The rate of duty will be 7.8 percent ad valorem. Styles 81336GOS and 81336MU fall in item 5808.90.0090 with duty also at 7.8 percent ad valorem.

The two styles that fell in item 5808.90.0010, HTS, fall within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for the other two tassels.

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 subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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