CLA-2-58:RR:NC:TA:351 E80456
Ms. Bonnie Gulyas
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001
RE: The tariff classification of ribbons from Taiwan
Dear Ms. Gulyas:
In your letter dated April 12, 1999, you requested a tariff classification ruling.
You submitted four ribbons made of narrow woven fabric. You state they will be used for in the gift wrap department of the JC Penney stores and are not intended for retail sale. They are imported in continuous lengths measuring in excess of 100 feet. Further details are as follows:
(1) Lot number 6828 is a woven ribbon measuring 1.5 inches in width. Your laboratory analysis disclosed a fiber content of 83.8 percent polyester and 16.2 percent nylon.
(2) Lot number 6843 is a woven ribbon measuring 1.375 inches in width. Your laboratory analysis disclosed a fiber content of 100 percent polyester.
(3) Lot number 6804 is a woven ribbon measuring 1.5 inches in width. Your laboratory analysis disclosed a fiber content of 51.4 percent metallic thread, 44.3 percent polyester and 4.3 percent nylon.
(4) Lot number 6837 is a woven ribbon measuring 1.5 inches in width. Your laboratory analysis disclosed a fiber content of 65.7 percent metallic thread and 34.3 percent nylon.
The applicable subheading for lots 6828 and 6843 will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics, of man-made fibers, ribbons, other. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for lots 6804 and 6837 will be 5806.39.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics, of other textile materials, other, other, of metalized yarn. The rate of duty will be 1.5 percent 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 Camille Ferraro at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division