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NY 818737

February 14, 1996

CLA-2-58:RR:NC:TP:350 818737


TARIFF NO.: 5808.90.0090; 5609.00.4000; 8306.10.0000

Ms. Betsy Guzior
Global Transportation Services, Inc.
7550 24th Avenue S., Suite 144
Minneapolis, MN 55450

RE: The tariff classification of two decorative tassels, one bell garland, and a cord and tassel from the Philippines.

Dear Ms. Guzior:

In your letter dated January 18, 1996, on behalf of D56, Inc., you requested a tariff classification ruling.

The first item, style 8657-8, consists of a decorative tassel composed of man-made fiber yarns wrapped in lurex (metallic) yarns. This tassel contains a plastic ball on top measuring about 2" in diameter which is enveloped with lurex wrapped man-made fiber yarns. Out of this ball portion hangs a fringed tassel. This decorative tassel, which measures about 9" in overall length contains a loop for hanging.

The second and third item, style 8657-9, two slightly different variations of which were submitted, consists of a tassel ornament composed of materials similar to style 8657-8. These tassels consist of a plastic head portion at the top which is covered with lurex wrapped man-made fiber yarns. These tassels, which measure about 9" in overall length, have a singular tassel hanging out of their respective top portions and contain a loop for hanging.

The third item, style 8657-2, consists of an approximately 6' long twisted cord with a tassel on each end. The product is made of metalized yarns.

The fourth and final item, style 8656-6, consists of a bell garland containing 25 brass bells which are affixed to a two strand lurex (metallic) cord.

These four items, while decorative in nature, are not considered to be traditional festive Christmas decorations.

The applicable subheading for styles 8657-8 and 8657-9, will be 5808.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for ... tassels, pompons and similar articles, of other than cotton or man-made fibers. The rate of duty will be 7 percent ad valorem .

The applicable subheading for style 8657-2, will be 5609.00.4000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, of other than vegetable or man-made fibers. The rate of duty is 7 percent ad valorem.

The applicable subheading for style 8656-6, will be 8306.10.0000, HTS, which provides for bells, gongs and the like, ... non electric. The rate of duty is 5.8 percent ad valorem.

Articles classifiable under subheading 8306.10.0000, HTS, which are the products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This assumes that GSP authority will be extended after January 1, 1996.

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 George Barth at 212-466-5884.


Roger J. Silvestri

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