CLA-2-58:OT:RR:NC:N3:350
Jeff Weinstein
JV CHB
14 W Hawthorne Ave Ste 100
Valley Stream, NY 11756
RE: The tariff classification of a narrow woven lyocell grosgrain fabric from China and India
Dear Mr. Weinstein:
In your letter dated July 8, 2022, you requested a tariff classification ruling on behalf of your client, Ribest Ribbons and Bows (USA) Inc. A representative sample was provided and will be retained for reference purposes.
According to the information provided and subsequent correspondence, the product is named “Narrow Edge Woven Degradable Ribbon” and will be imported from both China and India. Your correspondence states the product is a grosgrain plain woven fabric composed of 100 percent lyocell. You indicate that the narrow woven fabric contains woven selvages. The sample measures approximately 2.5 cm wide and will be imported on spools. You state that the woven fabric was produced on a ribbon loom machine and the intended use of the item is normally for packaging.
Note 5(a) to Chapter 58, Harmonized Tariff Schedule of the United States (“HTSUS”), sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It defines such fabrics as: Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider
pieces, provided with selvages (woven, gummed or otherwise made) on both edges;
The fabric meets the definition provided and therefore remains classifiable under heading 5806.32, which includes narrow woven fabrics, not provided for under the preceding subheadings, of man-made fibers. Subheading 5806.32.10 provides for ribbons. The Explanatory Notes to heading 5806 state:
Ribbons are usually of silk, wool, cotton or man made fibres, whether or not containing elastomeric yarn or rubber thread, and are used in underwear, in women’s apparel, in the manufacture of hats and fancy collars, as medal ribbons, as a decorative binding material, in furnishing, etc.
The intended use of the “ribbons” is packaging and there is no further evidence provided that the product will be used for the purposes listed under ribbons in the Explanatory Notes. Consequently, we do not believe these samples are classifiable as ribbons.
The applicable subheading for the “Narrow Edge Woven Degradable Ribbon” will be 5806.32.2000, 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 man-made fibers: Other.” The applicable rate of duty will be 6.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5806.32.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 5806.32.2000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
The merchandise in question may be subject to antidumping duties and countervailing duties (“AD/CVD”) for narrow fabrics from China (A570-952, C970-953). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (“CBP”). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 the 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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division