CLA-2-95:RR:NC:SP:225/222 C81672
Margaret Polito
Neville, Peterson & Williams
80 Broad St. 34th Floor
New York, New York 10004
RE: The tariff classification of decorative wired ribbon garland
from Taiwan
Dear Ms. Polito:
In your letter dated November 11, 1997 you requested a
classification ruling on behalf of your client Berwick Industries.
We apologize for the delay, but there were a number of rulings
awaiting the results of Customs' appeal of Midwest of Cannon Falls.
The ribbon garland, style # AABW 210Y-Q383, is composed of 100
percent woven cotton fabric. It is printed with snowflakes, stars
and church bells. Inside the lengthwise hem is a narrow wire. All
four hems are sewn with gold metallic yarn. The presence of the
wire allows the ribbon to hold its shape after the user has
manipulated it into various shapes such as bows or garlands.
In your letter, you expressed the opinion that the
classification of this ribbon is impacted by Midwest of Cannon
Falls because it has a holiday (Christmas) motif. In your letter,
you cite two New York rulings which placed certain wired garlands
within 9505. NY B86766 does not apply in this instance as the
items were twelve foot long, non-textile garlands used for home
decoration retail packed for retail sale. They were classified in
9505.90.4000. The same applies to NY 812896. All the items in
that letter were in six yard length, non-textile garlands. One
item was classified in 9505.10 because:
"Although you call it a ribbon, it is more commonly known as
tinsel garland. It is the type of merchandise which is
chiefly used as Christmas tree garland."
The other two were classified in 9505.90.4000 because they were
akin to the exemplars of that subheading, paper streamers.
The instant article is thirty feet long, is textile and has a
winter motif. To quote from your letter,
"The wire inside the hems enables the user to create festive
bows to adorn Christmas wreaths, or create a garland for a
Christmas tree. Creative persons can find other uses for this
ribbon garland in decorating their homes for the holiday
season."
The instant item is not an article with a specific use, but
material that in the hands of a creative person can be put to any
number of uses, including some which are excluded from 9505, such
as packaging material. Classification within 9505 is limited to
articles.
As an alternative, your letter suggested 6307 as a proper
classification. However, in HQ 960767, dated Jan. 15, 1998,
Headquarters addressed the classification of the following:
A woven 100% nylon ribbon, 2 inches wide and 36 feet long. A
thin support metal wire is sewn into the ribbon along each
lengthwise edge. The ribbon features overlock stitching which
forms a hem on all four sides. This stitching prevents the
ribbon from unraveling until cut for use.
In HQ 960767, Headquarters stated:
"The wording of the heading requires that merchandise, to be
classifiable thereunder, (1)not be classifiable elsewhere;
(2)be "made up" within the terms of Section XI, Note 7,
HTSUSA; and (3)be an article (as opposed to being piece
goods)."
It went on to explain that the article did not meet the
requirements of "made up" of Note 7, Section XI and therefore, was
not classifiable within Heading 6307. To meet that definition, the
ribbon must be cut otherwise than into squares or rectangles. The
instant ribbon is basically in the shape of a long rectangle.
The same reasoning applies to the instant product. It is not
an article and therefore is excluded from both Heading 9505 and
Heading 6307.
The applicable subheading for the Decorative Wired Ribbon
Garland, style # AABW 210Y-Q383, will be 5806.31.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
"Narrow woven fabrics, other than goods of heading 5807, other
woven fabrics, of cotton. The duty rate will be 9.5 percent ad
valorem.
Please note that a yarn that contains any amount of metal is
regarded in its entirety as "metalized yarn" for tariff purposes.
Thus, the determination of which textile material predominates by
weight is based not on the actual weight of metal, but on the
actual weight of all yarns that contain metal. You have stated
that the ribbon which is the subject of this ruling is made of 100
percent cotton. It does contain a certain percentage by weight of
metalized yarns which we assume to be less than 50 percent of the
total weight (excluding the wire) of the ribbon. We have not
verified this through laboratory testing. Upon importation,
however, if the fiber content is found by laboratory testing or
other means to be different from that stated in this ruling, then
this ruling does not apply.
The ribbon falls within textile category designation 229.
Based upon international textile trade agreements products of
Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 Specialists
Alice J. Wong at 212-466-5538, Alice Masterson at (212) 466-5892 or
Camille Ferraro at (212) 466-5885.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division