CLA-2-39:RR:NC:TA:350 M84482
Lucy Norlie
Creative Design Ltd.
212 Old Grande Blvd., Suite C-124
Tyler Texas 75703
RE: The tariff classification of two flocked velvet ribbons, styles MSI VP-601 and YPYJ150, from China
Dear Ms. Norlie:
In your letter received June 22, 2006, you requested a tariff classification ruling. Samples and specifications were submitted for these flocked ribbons.
The first item, style MSI VP-601, is described as 2.5 inches wide and 75 feet long. It is has a layer of compact plastics material (polyethylene) that has been embossed on one side to simulate a woven appearance, while the other side is completely covered with a textile flock stated to be composed of acrylic, nylon and rayon man-made fibers. Your letter states that the weight of this ribbon is 0.105 kg/m².
The second item, style YPYJ150, is described as 2.5 inches wide and 30 feet long. It is has a layer of compact plastics material (polyethylene) that has been embossed on one side to simulate a woven appearance, while the other side is completely covered with a textile flock stated to be composed of acrylic, polyester, rayon and cotton fibers. Your letter states the weight of this ribbon is 0.212 kg/m² and the ribbon is over 70 percent by weight of the polyethylene plastics material.
The applicable subheading for the MSI VP-601 will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, and weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the YPYJ150 will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division