CLA-2 RR:CR:TE 961986 dnm
Ms. Sheila Andrews
Dillard Department Stores
11701 Otter Creek Road South
Mabelvale, AR 72103
RE: Modification of NY C83218 Concerning Three Styles of
Ornamental Ribbons
Dear Ms. Andrews:
This is in response to your letter, dated June 9, 1998,
requesting reconsideration of New York Ruling Letter (NY) C83218,
dated January 13, 1998, regarding the classification of
ornamental trimmings and a warp knit open mesh fabric under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Your request for reconsideration dealt only with the
three narrow woven fabric ribbons identified as styles
827TRB32TN, 827TRB27TN, and 827TRB62TF and not the open mesh knit
fabric identified as style 827TRB79TF.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY C83218 was published on
October 14, 1998, in the Customs Bulletin, Volume 32, Number 41.
FACTS:
All styles under review are woven ribbons. Each is
approximately 2-1/2 inches wide, 30 feet in length, and has
hemmed lengthwise edges with a wire inserted in each hem. The
ends are cut at right angles to the side edges. The three styles
are made from different materials: style 827TRB32TN is 55
percent metallic, 35 percent nylon, and 10 percent polyester;
style 827TRB27TN is 70 percent metallic and 30 percent nylon; and
style 827TRB62TF is 75 percent polyester and 25 percent metallic.
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) provisions under consideration are as follows:
5806 Narrow woven fabrics, other than goods of
heading 5807; narrow fabrics consisting of warp
without weft assembled by means of an adhesive
* * * * *
5806.32 Of man-made fibers:
5806.32.10 Ribbons..............................
5806.32.1010 Suitable for the manufacture
of typewriter or similar
ribbons of heading 9612.........
5806.32.1090 Other......................
* * * * *
5806.39 Of other textile materials:
5806.39.1000 of wool or fine animal hair.....
5806.39.2000 Of vegetable fibers except
cotton.....................
5806.39.30 Other................................
5806.39.3010 Containing 85 percent or
more by weight of silk or
silk waste.................
Other:
5806.39.3020 Of metalized yarn...
* * * * *
5808 Braids in the piece; ornamental trimmings in
the piece, without embroidery, other than
knitted or crocheted; tassels, pompons and
similar articles:
Braids in the piece:
* * * * *
5808.90.00 Other....................................
5808.90.0010 Of cotton; of man-made fibers.......
5808.90.0020 Other:..............................
ISSUE:
Whether the ornamental trimmings identified as styles
827TRB32TN, 827TRB27TN, and 827TRB62TF are classifiable under
heading 5808 or 5806 HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes. If goods
cannot be classified pursuant to GRI 1, then classification shall
be according to the remaining GRIs in the order in which they
appear. The Explanatory Notes (ENs) to the Harmonized Commodity
Description and Coding System represent the official
interpretation of the tariff at the international level. They
facilitate classification under the HTSUS by offering guidance
concerning the scope and meaning of the GRIs, notes, and
headings.
Subheading Note 2, Section XI, HTSUSA, provides, in
pertinent part:
2.(A) Products of chapters 56 to 63
containing two or more textile
materials are to be regarded as
consisting wholly of that textile
material which would be selected under
note 2 to this section for the
classification of a product of chapters
50 to 55 consisting of the same textile
materials.
(B) For the purposes of this rule:
(a) Where appropriate, only the part which
determines the classification under
general interpretative rule 3 shall be
taken into account.
Section XI (wherein chapter 58 is located), note 2(A),
HTSUSA, provides:
Goods classifiable in chapters 50 to 55 or in
heading 5809 or 5902 and of a mixture of two or
more textile materials are to be classified as if
consisting wholly of that one textile material
which predominates by weight over each other
single textile material.
Heading 5806, HTSUSA, provides for "narrow woven
fabrics." The meaning of "narrow woven fabrics" is found in
note 5(a) to chapter 58, HTSUSA, which provides the
following definition: "[w]oven fabrics of a width not
exceeding 30 cm, whether woven as such or cut from wider
pieces, provided with selvages (woven, gummed or otherwise
made) on both edges." (Emphasis added). ENs (A)(1) and
(A)(2) for 5806, HTSUSA, state that the heading includes:
(1) Warp and weft fabrics in strips of
a width not exceeding 30 cm, "provided
with selvedges (flat or tubular) on
both edges". These articles are
produced on special ribbon looms
several ribbons often being produced
simultaneously; in some cases the
ribbons may be woven with wavy edges on
one or both sides.
(2) Strips of a width not exceeding 30
cm, cut (or slit) from wider pieces of
warp and weft fabric (whether cut (or
slit) longitudinally or on the cross)
and provided with false selvedges on
both edges, or a normal woven selvedge
on one edge and a false selvedge on the
other. False selvedges are designed to
prevent unravelling [sic] of a piece of
cut (or slit) fabric and may, for
example, consist of a row of gauze
stitches woven into the wider fabric
before cutting (or slitting), of a
simple hem, or they may be produced by
gumming the edges of strips, or by
fusing the edges in the case of certain
ribbons of man-made fibres. (Emphasis
added).
The classification of ribbons with wires inserted in
hemmed edges of narrow woven fabrics has been the subject
of several prior Customs Rulings. For example, see HQ
960767, dated January 15, 1998; HQ 953062, dated March 8,
1993; and HQ 953833, dated February 6, 1993. In each
ruling, the goods were classified under heading 5806.
Accordingly, the goods in question, which are under 30
cm in width and which are hemmed (false selvages), are
properly classifiable under heading 5806 as narrow fabrics.
HOLDING:
The goods which are the subject of this ruling are
classifiable under heading 5806, HTSUSA. Style 827TRB62TF,
made of 75 percent polyester and 25 percent metallic
fibers, is classifiable in subheading 5806.32.1090, HTSUSA,
with duty at the rate of 7.8 percent ad valorem. The
designated textile and apparel category for that subheading
is 229.
Style 827TRB32TN, made of 55 percent metallic, 35
percent nylon, and 10 percent polyester fibers, and style
827TRB27TN made of 70 percent metallic and 30 percent nylon
fibers is 5806.39.3020, HTSUSA, with duty at the rate of
1.8 percent ad valorem. The designated textile and apparel
category for that subheading is 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
renegotiations 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 available for inspection at your local
Customs office.
NY C83218 dated January 13, 1998, is hereby modified.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the
Customs Bulletin. Publication of rulings or decisions
pursuant to 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section
177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division