CLA-2-39:OT:RR:NC:SP:221
Ms. Lucy Norlie
Creative Design Ltd.
212 Old Grande Blvd., Suite C-124
Tyler, TX 75703
RE: The tariff classification of decorative trim from Taiwan
Dear Ms. Norlie:
In your letter dated November 27, 2007, you requested a tariff classification ruling. The samples that you submitted are being returned as you requested.
Two reels of decorative trim were included with your request. Each reel contains 10 yards of trim. Although you describe the products as wire edged ribbon, neither sample contains any wire. Item GE201-03 is trim with a width of approximately ¼ inch. The trim is made from red polyethylene terephthalate (PET) plastic film that has been stamped in a pattern of uniform connected circles, each one with a hole at its center. Item CA101-43 is trim with a width of approximately 3/8 inch. The trim consists of a strip of translucent green polyvinyl chloride (PVC) plastic film. A strand of small silver colored plastic beads strung onto a textile cord is sewn onto the middle of the strip throughout its length.
You suggest classification in subheading 3921.12.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other. The articles of that subheading must be in rectangular form, with straight edges, and must not be further worked, such as with holes. Item GE201-03 has been stamped to the shape of connected circles with holes at the center of each circle. Item CA101-43 has been further worked by the sewing of the strung beads onto the PVC strip, piercing the strip with holes throughout its length.
The applicable subheading for the stamped PET trim, item GE201-03, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the PVC trim with strung beads, item
CA101-43, will be 3926.90.3500, HTSUS, which provides for other articles of plastics…beads, bugles and spangles…articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division