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NY K81782

January 21, 2004
CLA-2-58:RR:NC:TA:350 K81782


TARIFF NO.: 5808.90.0010

Ms. Karol Krupskas
KAT Import Brokers
Airport Ind. Office Park Bldg. B4A
Valley Stream, NY 11581

RE: The tariff classification of four decorative tassels and one pompon, from China.

Dear Ms. Krupskas:

In your letter dated January 13, 2004, on behalf of Horizon Fabrics, you requested a tariff classification ruling.

Five representative samples were submitted which were identified as styles TSH 13309-12, TSH 13314-79, TSH 13317-43, TSH 13319-12 and TSH 13321-157, respectively. All five items are decorative tassels which contain their own individual loop for hanging.

The first item, style TSH 13309-12, consists of a tassel measuring about 6 inches in overall length, which includes the loop for hanging. It is composed of 100% rayon man-made fibers having a fringe portion composed of a mixture of twisted and chenille yarns.

The second item, style TSH 13314-79, described as a funky tassel, measures about 6 inches in overall length. It is basically similar in construction to the first tassel, except that the fringe portion consists of twisted yarns, which themselves, contain tiny tufts of fibers affixed at various intervals along their length.

The third item, style TSH 13317-43, is described as a “pom tassel” and is composed of 100% rayon man-made fibers. However, by construction, the item is in fact, a pompon. That is, the item consists of short threads or yarns which are secured together in the middle and fluffed out in all directions. The article measures about 3 inches in overall length which includes a loop for hanging.

The fourth item, style TSH 13319-12, is described as a ribbon tassel because the usual fringe portion is composed of narrow woven ribbon-like material. This tassel measures about 3 ½ inches in overall length. It is composed of 100 polyester man-made fibers and imbues the character of most any other kind of tassel.

The fifth and final item, style TSH13321-157, described as a Ruff tassel for no obvious reason, is similar in construction to the first tassel described here. It also is composed of 100% rayon man-made fibers and contains a loop for hanging. The tassel measures about 3¼ inches in length.

The applicable subheading for the five items will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tassels, pom pons and similar articles, of cotton or man-made fibers. The rate of duty will be 3.9 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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