CLA-2-54:S:N:N3H:351 861682; 861704
Mr. J.M. Abrahams
Phil Patterson, Inc.
228 Aquila Court
Omaha, NE 68102
RE: The tariff classification of viscose rayon and polypropylene
"ribbon" strips from Japan and Italy, respectively.
Dear Mr. Abrahams:
In your letters dated March 7, 1991, and January 31, 1991,
both received in our office on March 22, 1991, on behalf of
Midwest Trading Co., you requested tariff classification rulings.
You have submitted two samples of extruded, non-woven strips
which you describe as "ribbon" used for various decorative craft
projects. The first sample, submitted for NY 861682, is made of
viscose rayon material that is considered to be wide
nonfibrillated strip as measured in its unfolded, untwisted and
uncrimped condition. However, in its folded, twisted and crimped
condition, the sample has an apparent width ranging between 2-7
millimeters (mm). The average apparent width is approximately
3.5 mm. We assume that the strip will not exceed 5 mm in
apparent width and that the ribbon measures 10,000 decitex or
less.
The second sample that you have submitted on ruling request
NY 861704 is extruded 100% polypropylene ribbon made in Italy.
The ribbon is put up in a cellophane wrapping and measures 20
meters in length. According to our New York Laboratory, the
polypropylene strip has an average width of 4.9 mm.
Please note that even slight changes in the width or decitex
of the two ribbon strips may affect the classifications that are
shown below.
The applicable subheading for the first sample, the viscose
rayon "ribbon", will be 5405.00.6000, Harmonized Tariff Schedule
of the United States (HTS), which provides for strip and the like
(for example artificial straw) of artificial textile materials of
an apparent width not exceeding 5 mm, other. The rate of duty
will be 6.6 percent ad valorem.
The second sample, the polypropylene ribbon, will be
classifiable under the provision for strip and the like (for
example, artificial straw) of synthetic textile materials of an
apparent width not exceeding 5 mm, other, in subheading
5404.90.0000, HTS. The rate of duty will be 5.1 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport