CLA-2-63:OT:RR:NC:N3:351

Mr. Brett Stewart Michaels Stores
8000 Bent Branch Drive
Irving TX, 75063

RE: The tariff classification of a decorative textile bling ribbon from China

Dear Mr. Stewart:

In your letter dated July 30, 2019, you requested a tariff classification ruling. The sample will be retained by this office.

You submitted a sample SKU # 10307304, Bling Ribbon is composed of 90 percent polypropylene, and 10 percent polyester. The bling ribbon is made up from polyester threads woven into an equi-distant open weave pattern with faux gemstones composed of polypropylene and Mylar film. The ribbon measures approximately 6 inches in width and is packed on a spool holding 3 yards.

The bling ribbon is assembled by weaving the polyester threads into a large open weave fabric, which is sent through a thermal stamping process affixing the gemstones, and creating a dimple in the gemstones. The faux gemstone dimples are heat stamped with the Mylar film giving them a shiny realistic appearance. The fabric is cut to the desired width and length to be used for adornment, handicrafts, and decorating. In your letter, you suggest that the bling ribbon may be classified under subheading 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” However, the bling ribbon was assembled by weaving, thermal stamping and cutting to size and has advanced to the stage of being a “made up’ article of textile as noted in Sec. XI, Note 7(a) and 7(f).

In this instance, the article in question is best classified under heading 6307, which would preclude classification under heading 3926. Please also refer to Note 2 (p) for Chapter 39, which excludes goods of section XI (textiles and textile articles).

The applicable subheading for SKU # 10307304, Bling Ribbon will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, 9903.88.04, and 9803.88.05, and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.

Products of China classified under subheading, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.05, in addition to subheading 6307.90.9889, HTSUS, listed above.

The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.

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 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 Adleasia Lonesome via email at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division