The tariff classification of "Pom Poms", for use in Arts & Crafts projects, from China.

NY I82412 June 3, 2002 CLA-2-58:RR:NC:TA:350 I82412 CATEGORY: Classification TARIFF NO.: 5808.90.0010 Mr. Omar Lorenzo Charles Leonard, Inc. 79-11 Cooper Avenue Glendale, NY 11385 RE: The tariff classification of “Pom Poms”, for use in Arts & Crafts projects, from China. Dear Mr. Lorenzo: In your letter dated May 14, 2002, you requested a tariff classification ruling. The instant sample consists of a plastic retail package containing 50 pom-pons measuring about 1" in diameter. These pompons, which are dyed many different colors, consist of short fibers which you identify as terylene, a man-made fiber, that are secured in the middle and fluffed out into a spherical configuration. General Rule of Interpretation #4 states that “goods which cannot be classified in accordance with GRI’s 1 through 3 shall be classified under the heading appropriate to the goods to which they are most akin.” While the Explanatory Notes to tariff subheading 5808 (pompons) refer to pompons as “short threads secured together in the middle and fluffed out in all directions”, following the pertinent General Rule of Interpretation cited above, we deem these pompons which are composed of short fibers, not threads, to be considered as such within the meaning of the tariff and properly classifiable in tariff subheading 5808.90.0010. The applicable subheading for the pom pons will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for … pom pons and similar articles, … of cotton or man-made fibers. The rate of duty will be 4.7 percent ad valorem. There are presently no textile restraints for this merchandise. 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division