The tariff classification of an ornamental pom pon, for use as a sweater accessory, from China.

NY K86453 May 27, 2004 CLA-2-58:RR:NC:TA:350 K86453 CATEGORY: Classification TARIFF NO.: 5808.90.0010 Ms. Barbara Moore The Janel Group of New York, Inc. 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of an ornamental pom pon, for use as a sweater accessory, from China. Dear Ms. Moore: In your letter dated May 25, 2004, on behalf of KBL Group International Ltd., you requested a tariff classification ruling. Your sample is being returned as requested. The instant sample, as described in your correspondence, consists of two 2" in diameter pom poms composed of 100% cotton fibers that have been joined together by an approximately 16-inch long braided cord. You state that this item will be used as an accessory to a sweater. The applicable subheading for the product will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... tassels, pom pons and similar articles, ... of cotton. The duty rate will be 3.9 percent ad valorem. This merchandise falls within textile category designation 229. As a product of China, this commodity is not currently subject to any kind of textile restraints. 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, National Commodity Specialist Division