CLA-2-58:OT:RR:NC:TA:350
Mr. Aaron Cullen
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of five decorative ribbons from Taiwan
Dear Mr. Cullen:
In your letter dated May 10, 2011, on behalf of your client CVS/Pharmacy, you requested a tariff classification ruling.
With your request letter you submitted five samples which were identified as styles 1 though 5. These samples are stated to comprise your item number 702239, an assortment of Christmas ribbons.
Your letter states that Style 1 consists of a narrow ribbon composed of 100% nylon man-made fibers, which was cut from a wider piece of fabric and contains inserted wires and false selvedges. In addition, you indicate it is not coated with a plastic or rubber material. It measures 2.5 inches in width and 5 yards in length and has been printed with a metallic like glitter. Although your letter does not specify the construction of the ribbon, the sample submitted is woven.
Your letter states that Style 2 consists of a narrow ribbon composed of a 55% metallic/45% nylon man-made fiber blend, which has been cut from a wider piece of fabric and contains inserted wires and false selvedges. In addition, you indicate it is not coated with a plastic or rubber material. It measures 2.5 inches in width and 5 yards in length and has a shiny effect produced by the metalized yarns. Although your letter does not specify the construction of the ribbon, the sample submitted is woven. Your letter indicates the sample is silver, but the actual sample submitted and marked #2 is red in color. If the description does not match the actual red sample submitted to this office, except for a difference in color, please notify this office so any necessary modifications may be made to this ruling letter.
Your letter states that Style 3 consists of a narrow ribbon composed of 100% nylon man-made fibers, which has been cut from a wider piece of fabric and contains inserted wires and false selvedges. In addition, you indicate it is not coated with a plastic or rubber material. It measures 2.5 inches in width and 5 yards in length and has been coated/printed with a metallic like glitter forming a floral design. Although your letter does not specify the construction of the ribbon, the sample submitted is woven.
Your letter states that Style 4 consists of a narrow ribbon composed of 100% nylon man-made fibers, which has been cut from a wider piece of fabric and contains inserted wires and false selvedges. In addition, you indicate it is not coated with a plastic or rubber material. It measures 2.5 inches in width and 5 yards in length and has been printed with a metallic like glitter. Although your letter does not specify the construction of the ribbon, the sample submitted is woven.
Your letter indicates that Style 5 consists of a narrow ribbon composed of a 65% polyester/35% acrylic man-made fiber blend, which has been cut from a wider piece of fabric. In addition, you indicate it is not coated with a plastic or rubber material and does not contain inserted wires. It measures 2.5 inches in width and 5 yards in length and has been completely flocked on one surface with an unspecified textile material. Although your letter does not specify the construction of the ribbon, the sample submitted is woven.
The applicable subheading for Styles 1, 3, and 4 will be 5806.32.1070, 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 nylon, other. The duty rate is 6 percent ad valorem.
The applicable subheading for Style 2 will be 5806.39.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, of other textile materials…of metalized yarn. The duty rate is Free.
The applicable subheading for Style 5 will be 5907.00.6000, HTS, which provides for textile fabrics otherwise impregnated, coated, or covered, … not laminated, … of man-made fibers. The rate of duty will be Free.
This merchandise may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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