CLA-2-58:OT:RR:NC:N3:350
Mr. Kali Shek
Silver Timing Ltd.
8/F, Pioneer Place
33 Hoi Yuen Road
Kwun Tong, HK
RE: The tariff classification of two ribbons from China
Dear Mr. Shek:
In your letter dated October 18, 2018, you requested a tariff classification ruling. Two samples were provided to this office and sent for laboratory analysis.
The style “Decorative Mesh Ribbon” consists of two different woven ribbons, one entirely of red yarns and strip, and another of white yarns with bands of red strip.
U.S. Customs and Border Protection (CBP) laboratory analysis has determined that the sample consisting entirely of red yarns is composed of 91.5 percent man-made monofilament yarns and 8.5 percent metalized yarns which are approximately one milimeter in width. The sample is 15.4 centimeters in width and weighs 32.6 g/m2.
CBP laboratory analysis has determined that the sample consisting of white yarns and red strip is composed of 94.3 percent man-made monofilament yarns and 5.7 percent metalized yarns which are approximately one milimeter in width. The sample is 15.5 centimeters in width and weighs 35.5 g/m2.
The applicable subheading for both items of style “Decorative Mesh Ribbon” will 5806.32.1095, Harmonized Tariff Schedule of the United States (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: Other. The applicable rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5806.32.1095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5806.32.1095, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division