CLA-2-80:RR:NC:115 D81684
Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center
Suite 3371
New York,N.Y 10048
RE: The tariff classification of fabric ribbon attached to a
pewter ornament from China.
Dear Mr. Epstein:
In your letter dated August 24, 1998 you requested a tariff
classification ruling.
The sample submitted (Item number 17271) consists of a
fabric ribbon attached to a pewter ornament. The ribbon measures
approximately 19 and 1/2 inches in length. The pewter ornament
resembles a scroll and has the word "LOVE" embossed on it and a
small cross embossed in the letter L. The ribbon is made in
Taiwan of 100 percent polyester fabric. The fabric is sent to
China for cutting and sewing and assembly. The final product is a
bookmark.
The item is a composite good consisting of a fabric ribbon
and a pewter ornament. The pewter ornament imparts the item's
essential character.
The applicable subheading for the bookmark of fabric ribbon
attached to a pewter ornament will be 8007.00.5000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
Other articles of tin: other. The rate of duty will be 3.1% ad
valorem.
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 Melvyn
Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division