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NY F89144

July 19, 2000

CLA-2-58:RR:NC:TA:350 F89144


TARIFF NO.: 5808.90.0090

Brenda E. Smith
Import Supervisor
Fritz Companies, Inc.
7001 Chatham Center Drive, Suite 100
P.O. Box 2446
Savannah, GA 31405

RE: The tariff classification of decorative cord from Taiwan.

Dear Ms. Smith:

In your letter dated June 13, 2000, on behalf of your client, Lowes Companies of North Wilksboro, NC, you requested a classification ruling.

You provided seven representative samples of decorative “cords” (2 variations of style L210260) which are similar to milanaise cord in their construction. All of the cords are of either 2- or 3-ply construction having a wrapped core. You provided the fiber compositions as follows:

L201230 (78% Acrylic/7% Metallaic/15% Polyester - 2 Ply) L200850 (85% Acrylic/155 Metallic - 2 Ply) L201630 (78% Acrylic/7% Metallic/15% Polyester - 2 Ply) L201530 (78% Acrylic/7% Metallic/15% Polyester - 2 Ply) L201130 (78% Acrylic/7% Metallic/15% Polyester - 2 Ply) L210260 (60% Acrylic/7% Metallic/33% Polyester - 3 Ply)

Simple bench tests performed in our office indicate, however, that the cover fibers (except metallic) appear to be rayon man-made fibers with a core of either rayon or cotton. Also, since all styles are combined with metal yarns, the whole “cord” is thus, considered to be metallic.

Accordingly, applicable subheading for all six styles will be 5808.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, of other than cotton or man-made fibers. The duty rate will be 5.5 percent ad valorem.

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 212-637-7085.


Robert B. Swierupski

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