CLA-2 RR:TC:TE 960767 SG
Rita Powell
FTD, Inc.
3113 Woodcreek Drive
Downers Grove, Il 60515-5420
RE: Classification of ribbon with hems at both ends; Heading 6307
made up articles,
Heading 5806 narrow woven fabrics
Dear Ms. Powell:
This is in response to your letter of July 8, 1997,
regarding the proper classification of ribbon sold to individual
florists for their use in floral arrangements under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). You submitted a sample with your request for a binding
ruling.
FACTS:
The article at issue is made in China. It is a woven 100%
nylon ribbon which is 2 inches wide and 36 feet long. A thin
support metal wire is sewn into the ribbon along each of its
lengthwise edges. The wires allow the ribbon to be bent, folded,
and shaped for decorating purposes. The ribbon will be sold in
lengths of 36 feet and cut to length before being used in floral
arrangements. In addition, the ribbon features overlock
stitching which forms a hem on all four sides. This stitching
prevents the ribbon from unravelling until cut for use.
ISSUE:
Whether the ribbon is classifiable in heading 6307 as other
made up articles or heading 5806 as narrow woven fabric.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedules of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes.
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Where goods cannot be classified solely on the basis of GRI 1,
the remaining rules will be applied in sequential order.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise. The EN's constitute the official interpretation of
the nomenclature at the international level. While not legally
binding, they represent the considered views of classification
experts of the Harmonized System committee. It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS. In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance when classifying merchandise. (See T.D.
89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, 23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989)).
You suggest that the sample ribbon is properly classifiable
under Heading 6307, HTSUSA. That heading reads "Other made up
articles, including dress patterns". The wording of the heading
requires that merchandise, to be classifiable thereunder, (1) not
be classifiable elsewhere; (2) be "made up" within the terms of
Section XI, Note 7, HTSUSA; and (3) be an article (as opposed to
being piece goods).
The second criterion for classification is governed by Note
7 to Section XI, HTSUSA, which states, in pertinent part:
7. For the purposes of this Section, the expression
"made up" means:
* * *
(c) Hemmed or with rolled edges, or with a knotted
fringe at any of the edges, but excluding
fabrics, the cut edges of which have been
prevented from unravelling by
whipping or by other simple means;
* *
*
A thin support wire has been sewn into the ribbon along each
of its lengthwise edges. In addition, the ribbon features
overlock stitching which forms a hem on each end to prevent the
ribbon from unravelling until cut to use. As the overlock
stitching is present merely for the purpose of preventing the
fabric from unravelling, the ribbon, as represented by the
sample, does not qualify as "made up" within the terms of Note
7, Section XI. Therefore, it is not classifiable under Heading
6307.
Heading 5806 provides for narrow woven fabrics. The EN's to
5806 indicate that the heading includes, inter alia, ribbons of
man-made fibers which may be used "in women's apparel, in the
manufacture of hats and fancy collars, as medal ribbons, as a
decorative binding material, in furnishing, etc." The sample
ribbon is to be cut to size and used as a decorative binding for
floral arrangements. It is therefore classifiable within heading
5806. As the ribbon is composed of man-made fibers, the
appropriate subheading is 5806.32.1090, HTSUSA.
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HOLDING:
The nylon woven fabric ribbon is classifiable in subheading
5806.32.1090, HTSUSA, which provides for, inter alia, "Narrow
woven fabrics, other than goods of heading 5807; . . .: Other
woven fabrics: Of man-made fibers: Ribbons: Other." The general
column one rate of duty is 7.8 percent ad valorem. Articles
classifiable in subheading 5806.32.1090, HTSUSA, fall within the
textile category designation 229.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification ) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division