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HQ 953230

March 3, 1993

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


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.


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.


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


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.


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.


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.


John Durant, Director

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