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 woven ribbons from Taiwan
Dear Mr. Pearce:
In your letter dated June 9, 2016, you requested a tariff classification ruling. With your letter you submitted five assorted samples. These samples are being returned at your request, less those portions destroyed in testing or retained for file purposes.
These ribbons are said to comprise CVS Item Number 508028-2016. You state that they will be imported and sold during the 2016 Christmas season, and are in various seasonal colors and patterns. However, the subject merchandise is not classified as a festive article.
Style CVS-MPK603-1 is said to be composed of 55% polyester and 45% metalized yarns. Your submission indicates that this style is made on a ribbon making machine and measures 2.124" x 5 yards long. However our examination indicates that this is a two-ply yarn measuring 2.26 mm in diameter. Each strand is composed of nine twisted polyester yarns covered by a metalized yarn twisted around it. A yarn or cord plied or twisted with a metalized yarn is regarded in its entirety to be a metalized yarn for tariff purposes, as per Section XI, Note 2(B)(a), Harmonized Tariff Schedule of the United States (HTSUS). Style CVS-MPK603-1 is therefore considered to be 100% metalized.
The applicable subheading for Style CVS-MPK603-1 will be 5605.00.9000, HTSUS, which provides for Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: other. The rate of duty will be 13.2% ad valorem.
Styles CVS-MPK603-3 and CVS-MPK603-9 are said to be composed of 80% polyester/20% metalized yarns and 100% polyester respectively. Your submission indicates that each style is cut from a larger piece of fabric and has either sonic or merrowed foiled edges. Your letter and samples indicate that the ribbons are of woven construction. Style CVS-MPK603-3 measures 1.5” wide x 5 yards long; Style CVS-MPK603-9 measures 2” wide x 5 yards long.
The applicable subheading for Styles CVS-MPK603-3 and CVS-MPK603-9 will be 5806.32.1040, 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, ribbons, other: of a width not exceeding 12 cm: of polyester: other. The rate of duty will be 6 percent ad valorem.
Styles CVS-MPK603-5 and CVS-MPK603-7 have been assigned ruling number N278379. The samples submitted with your inquiry has been sent to our laboratory for analysis. You will receive a ruling after the laboratory has forwarded its report to us.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). You can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty Investigations” under “Popular Topics”). You can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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