CLA-2-46:RR:NC:2:230 C86535
Ms. Johnna L. Berry
AKA International, Inc.
2601 Elliott Avenue, Suite 3167
Seattle, WA 98121
RE: The tariff classification of woven abaca ribbons and sheets with and
without metallic yarn from the Philippines
Dear Ms. Berry:
In your letter dated April 7, 1998, on behalf of your client, Midori Inc.,
you requested a tariff classification ruling.
The ruling was requested on four woven abaca products intended to be used
for gift and floral wrapping. A sample of each was submitted. The products
consist of 2 or 3 inch wide ribbons and 18 inch wide sheets. They will be
imported in rolls of 10 yards. Two of the samples contain metallic yarn in the
weave. The metallic yarn is interwoven in one direction and is added as
additional ornamentation. The samples were sent our Customs Laboratory in order
to determine the composition by weight of the abaca and the metallic yarn and to
determine whether the abaca had been spun.
Sample numbered 1 is a woven green sheet which consists wholly of unspun
abaca. Sample numbered 2 is a woven purple sheet of unspun abaca which has 8.5
percent by weight gold metallic yarn. Sample numbered 3 is a woven red ribbon
of unspun abaca with each edge held in place by one strand of polyester yarn and
with 9.9 percent by weight of silver metallic yarn. Sample numbered 4 is a
plain woven gold ribbon of unspun abaca with each edge held in place by one
strand of polyester yarn.
The applicable subheading for the unspun abaca ribbons and sheets without
metallic yarn (samples numbered 1 and 4) will be 4601.91.4000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides for plaiting
materials, bound together in parallel strands or woven, in sheet form, whether
or not being finished articles; other; of vegetable materials; other. The duty
rate will be 0.6 percent ad valorem.
The applicable subheading for the unspun abaca ribbons and sheets with
metallic yarn (samples numbered 2 and 3) will be 4602.10.8000, HTSUSA, which
provides for other articles made directly to shape from plaiting materials; of
vegetable materials; other; other; other. The duty rate will be 2.3 percent ad
valorem.
Articles which are classifiable under subheadings 4601.91.4000 and
4602.10.8000, HTSUSA, which are products of the Philippines are entitled to duty
free treatment under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations. The GSP is currently scheduled to expire at
midnight on June 30, 1998, unless its provisions are extended by Congress.
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 Paul Garretto at 212-
466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division