CLA-2-58:OT:RR:NC:N3:352
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma, City, OK 73179
RE: The tariff classification of five decorative ribbons and trims from China, Taiwan and India
Dear Ms. Woody:
In your letter dated October 21, 2014, you requested a tariff classification ruling. Five samples were provided. The samples are being returned at your request, less those portions destroyed in testing or retained for file purposes. Your letter indicates that all five styles are intended for use in crafts.
Item 944793 is identified as Burlap Lace Ribbon, 1.5 inches in width. It consists of two layers: one woven and one knit. Your letter indicates that the woven layer is composed of woven jute burlap; the decorative open-work knitted layer is described as knitted nylon lace. You state that the two layers are joined together by glue and sewing, that the fabrics are cut from a wider piece of fabric. The ribbon has merrowed edges with an inserted wire.
The applicable subheading for Item 944793 will be 6003.30.1000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: open-work fabrics, warp knit. The rate of duty will be 14.1 percent ad valorem.
Item 600056 is identified as Woven Paper Ribbon, 1.77 inches in width. Your letter indicates that it is constructed of paper yarn, and that it will be imported on spools in 5.9-foot lengths. You state that the ribbon is cut from a wider piece of fabric and has merrowed edges.
The applicable subheading for Item 600056 will 5806.39.3080 HTSUS, which provides for narrow woven fabrics, other than goods of heading 5807 […]: other woven fabrics: of other textile materials: other: other: other. The rate of duty will be Free.
Item 928887 is identified as Woven Burlap-Embroidered Lady Bug Ribbon, 2.5 inches in width. Your letter indicates that it is woven of jute, with an embroidered lady bug design running the length of the ribbon. You state that the ribbon is cut from a wider piece of fabric, and has merrowed edges with an inserted wire.
The applicable subheading for Item 928887 will be 5810.99.9000, HTSUS, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials, other. The duty rate for this provision is governed by additional U.S. Note 5 to Chapter 58 which provides that the rate of duty is 4.2 % ad valorem, but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery would be classifiable in subheading 5806.39.2000, HTSUS, which provides a rate of duty of 4.9%, the rate of duty for the embroidered fabric will be 4.9% 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
Your inquiry does not provide enough information for us to give a classification ruling on Item 5438189 Fall Orange/Red/Brown Trinket Ribbon and Item 428581 Cotton Lace Ribbon.
For Item 5438189, identified as Fall Orange/Red/Brown Trinket Ribbon, your letter states that plastic makes up 43.1% of the item by weight and 23% by value, yet we find no plastic in the item. Please advise. Please provide the sample if resubmitting the request.
For Item 428581, identified as Cotton Lace Ribbon, claimed to be a warp knit, open-work fabric, please provide information from the manufacturer as to the exact construction, and the name of the machine used to manufacture this item. Also, please provide two samples, each at least 18” in length.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you, including this letter.
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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division