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March 8, 1999

CLA-2-58:RR:NC:TA:350 D88785

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500; 5808.90.0010; 5808.90.0090

Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road
Valley Stream, NY 11580

RE: The tariff classification of four decorative tassels, from India.

Dear Mr. Weinrauch:

In your letter dated March 2, 1999, on behalf of Nipkow & Kobelt Inc., you requested a tariff classification ruling.

Four representative samples were provided which will be returned per your request.

The furnished fiber content of the three textile samples did not agree with the actual content of the samples when examined. The composition is given below with the respective samples.

Specifically, style NPT 5 consists of a reddish/brown tassel measuring about 5 ½” in overall length. It contains a loop for hanging and a cylindrical plastic bead atop. The fringe portion is composed of chain knit yarns of 100% rayon man-made fibers.

Styles NKMT 4 (silver) and NKMT 7 (silver and gold) consist of decorative tassels measuring about 5½” in overall length. They both contain a loop for hanging and the fringe portions were tested and found to be metallized yarns, i.e., rayon yarns wrapped with a metallized lurex.

Style NPT 14 consists of an ornamental tassel measuring about 6" in overall length including its loop at the top for hanging. It imparts a basically golden color and is constructed essentially of plastic beads which were strung to make the fringe in addition to being wrapped around the loop at the top for hanging purposes.

The applicable subheading for the style NPT 5 will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tassels and similar articles, of man-made fibers. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for styles NPT 4 and NPT 7 will be 5808.90.0090, HTS, which provides for tassels and similar articles, of other than cotton or man-made fibers. The duty rate is 5.8 percent ad valorem.

The applicable subheading for style NPT 14 will be 3926.90.3500 HTS, which provides for other articles of plastic, ... articles of beads. The duty rate is 6.5 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.

Sincerely,

Robert B. Swierupski
Director,

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