CLA-2-58:OT:RR:NC:TA:350
Ms. Maureen Metzinger
Lord and Taylor LLC.
424 5th Avenue
New York, NY 10018
RE: The tariff classification of two decorative ribbons, from Taiwan.
Dear Ms. Metzinger:
In your letter dated May 11, 2010, you requested a tariff classification ruling.
You supplied two representative samples which were identified as styles 281595 and 282797, respectively. We are retaining style 281595 for our files.
Style 281595 consists of a narrow woven ribbon that measures about 2½" in width and 25-yards in length. It is composed of a 90% acrylic man-made fiber/10% metallic blend and has a plaid design. The edges have been hemmed with overlock stitching (metallic) having wires running down their length and we note, according to your letter, that there is no woven selvedge. This ribbon is put up on a cardboard spool.
Style 282797 consists of a narrow woven ribbon that measures about 2½" in width and 25-yards in length. It is, according to your correspondence, composed of a 70% “metallic”/30% nylon man-made fiber blend. We will not be able to provide you with a tariff classification for this item as the material has, additionally, been flocked with a metallic glitter. Please provide from the manufacturer the exact fiber composition of the base fabric, as it is the composition of the base fabric that will govern the classification of this ribbon.
The applicable subheading for style 281595, however, will be 5806.32.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, of man-made fibers, ribbons, of a width not exceeding 12 cm, of other than polyester or nylon. The duty rate is 6 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/.
Although these two ribbons may be sold for Christmas 2010, color is not a recognized festive motif. Decorative ribbon may be used for decorative purposes throughout the year.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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”). For your information, 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”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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