CLA-2-58:OT:RR:NC:TA:350
Ms. Kay Morrell
JC Pennney Purchasing Corporation
6501 Legacy Drive, MS 2316
Plano, TX 75024
RE: The tariff classification of three decorative ribbons, from Taiwan.
Dear Ms. Morrell:
In your letter dated June 2, 2010, you requested a tariff classification ruling.
Three representative samples were submitted which were identified as styles 3044882, 3044883 and 3044870, respectively.
The first item, style 3044882, consists of a narrow woven ribbon which you state is composed of a 75% polyester man-made fiber/25% metallic blend. The edges have been hemmed and have wires running down their length. Your letter indicates this narrow fabric ribbon is cut from a larger bolt of fabric. This ribbon will be put up on cardboard spools and measures 2.5" wide x 10 yards in length.
While you suggest the classification for style 3044882 is in tariff subheading 5806.32.1080, that is not correct. Products classifiable in tariff subheading 5806.32.1080 must be of other than nylon or polyester man-made fibers. Your ribbon is of polyester man-made fibers. As such, the classification of this ribbon is as indicated below.
The second item, style 3044870, consists of a narrow woven ribbon which you state is composed of 100% polyester man-made fibers. The edges have been hemmed and have wires running down their length. Your letter indicates this narrow fabric ribbon is cut from a larger bolt of fabric. Additionally, this fabric has been decorated with glitter in the form of round discs varying in size and color. You state that this ribbon will be put up on cardboard spools and measures 2.5" wide x 10 yards in length.
The third item, style 3044883, consists of a narrow knitted ribbon which you state is composed of 55% metallic strip / 45% polyester man-made fiber. The edges have been hemmed and have wires running down their length. You state that this ribbon will be put up on cardboard spools and measures 2.5" wide x 10 yards in length. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). In addition, according to Note 1 to Chapter 54, strip and the like of heading 5404 or 5405 are not considered to be man-made fibers.
While you suggest a classification of tariff subheading 6003.90.1000 for style 3044883, that is not correct. Products classifiable in tariff subheading 6003.90.1000 must be warp knit, open-work fabrics. Additional U.S. Note 2 to Chapter 60 states that “the term ‘open-work fabrics’ means fabrics with stable open meshes, whether or not containing inwrought designs.” The instant ribbon does not meet that description. As such, the classification of this ribbon is as indicated below.
The applicable subheading for styles 3044882 and 3044870 will be 5806.32.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, of man-made fibers, ribbons, of a width not exceeding 12 cm, of polyester, with other than woven selvage. The duty rate is 6 percent ad valorem.
The applicable subheading for style 3044883 will be 6003.90.9000, HTSUS, which provides for … knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002, other, other. The duty rate is 6.6 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division