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NY K87863




July 22, 2004
CLA-2-58:RR:NC:TA:350 K87863

CATEGORY: CLASSIFICATION

TARIFF NO.: 5808.90.0010

Mr. Paul Anuschat
Geo. S. Bush & Company, Inc.
P.O. Box 8629
Portland, OR 97208-8829

RE: The tariff classification of two ornamental tassels, from China.

Dear Mr. Anuschat:

In your letter dated July 13, 2004, on behalf of Fred Meyer, Inc.,/ The Kroger Company, Portland, Oregon, you requested a tariff classification ruling.

Two representative samples were submitted. One tassel was identified as style #FMY 4055 while the other had no identifying number.

The first item, style #FMY 4055, consists of a decorative tassel measuring approximately 7 inches in overall length. The top portion consists of a spire shaped wooden cap that is enveloped with 100% nylon braid from which the fringe of the tassel is also constructed. A portion of this braided cap contains a decorative metallic trim from which some plastic beads hang. Additionally, there is a woven loop at the top to facilitate the hanging of the tassel. The essential character of this tassel is imparted by the nylon man-made fiber material.

The second item, which contained no identifying style number, consists of a decorative tassel measuring approximately 8 inches in overall length. The top portion consists of a decorative plastic cap that is covered in gold paint to look like copper or bronze. Hanging from this cap is the 100% nylon braided fronds along with a few plastic beads. Again, there is a woven loop at the top to facilitate the hanging of the tassel. The essential character of this tassel is imparted by the nylon man-made fiber material.

While the importer contends that these tassels are classifiable as Christmas ornaments in HTS Chapter 95, this is not correct. These products are no so identified with the holiday of Christmas as opposed to having application elsewhere, that they would merit classification in that tariff subheading.

The applicable subheading for the two tassels will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tassels, pompons and similar articles, of man-made fibers. The duty rate 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.

Sincerely,

Robert B. Swierupski
Director,

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