CLA-2-58:OT:RR:NC:N3:350
Mr. Brian G. Pearce
CVS Health
One CVS Drive
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of assorted ribbons from Taiwan
Dear Mr. Pearce:
In your letter dated June 9, 2016, you requested a tariff classification ruling. With your letter you submitted three assorted samples. These samples are being returned at your request, less those portions destroyed in testing or retained for file purposes.
These items are said to comprise CVS Item Number 631156-2016. You state that they will be imported and sold during the 2016 Christmas season, and are in various decorative colors and patterns. However, the subject merchandise is not classified as a festive article. We note that although the samples provided were marked Made In China, we are advised that the actual imported goods will be made in Taiwan.
Style CVS1 is a loosely-woven fabric ribbon, said to be composed of 100% jute. Your letter and sample indicate that the ribbon, measuring 1.5” wide x 3 yards long, is cut from a larger piece of fabric and has sewn wired selvedges.
The applicable subheading for Style CVS1 will be 5806.39.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of other textile materials: Of vegetable fibers, except cotton. The rate of duty will be 4.9 percent ad valorem.
Styles CVS2 and CVS3 are composed of 100% jute. Both styles are a 3-ply Z-twisted cord with each of the plies being 3-ply S-twisted. In your letter, you did not state the decitex of the yarn. Visual examination and measurements indicate that the yarn is 4.41 mm in diameter and that the decitex is greater than 20,000. According to the terms of Note 3(A)(e) to Section XI, HTSUS, styles CVS2 and CVS3 are to be classified as cordage of heading 5607, rather than yarn of chapter 53. The product will be sold in 3-yard rolls. The applicable subheading for Styles CVS2 and CVS3 will be 5607.90.1500, HTSUS, which provides for Twine, cordage, rope and cables, of jute. The rate of duty will be Free.
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 https://hts.usitc.gov/current.
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.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division