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NY K85419

May 10, 2004
CLA-2-56:RR:NC:N3:351 K85419


TARIFF NO.: 5609.00.3000, 5609.00.4000

Timothy W. Shearer
Manager Import Planning
Berwick Offray LLC
P.O. Box 428
Berwick, PA 18603-0428

RE: The tariff classification of decorative garlands from China

Dear Mr. Shearer:

In your letter dated April 21, 2004, you requested a tariff classification ruling on two garlands.

The first sample submitted, identified as Item #WTC600CS “Loop Garland,” is made of two fine wires twisted together, holding thin PVC strips in place, creating a chenille effect. The garland measures 3/8” wide by 21 feet long and is wrapped around a display card. The PVC strips are under 1 mm in width and thus meet the dimensional requirements of man-made fiber strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for WTC600CS Loop Garland will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of . . . strip or the like of heading 5404 or 5405 . . . not elsewhere specified or included: Of man-made fibers.” The rate of duty will be 4.5 percent ad valorem.

The other sample, identified as Item #55700CS “Wired Tinsel Garland,” is formed in similar fashion of metallic and clear PVC strips between twin strands of fine steel wire, except that some of the strips end in sequin-like circles, each approximately ½” in diameter. It is ¾” wide by 9 feet long, wrapped around a display card. It is our opinion that the metallic strips impart the essential character to this garland. Again, the strips are well within the tariff definition of textile strip.

The applicable subheading for 55700CS, Wired Tinsel Garland, will be 5609.00.4000, HTS, which provides for "Articles of yarn, strip or the like of heading 5404 or 5405, . . . not elsewhere specified or included: Other." The rate of duty will be 3.9% 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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