CLA-2-39:RR:NC:TA:350

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a decorative flocked ribbon, from China.

Dear Mr. Crago:

In your letter dated July 11, 2008, you requested a tariff classification ruling.

The instant sample, identified as style #A072YA00979, consists of a flocked ribbon which is composed of a narrow polyethylene plastics film which has been embossed to create a woven effect. One side has been visibly coated with flocking material. While not specifically, stated in your correspondence, this flocked portion is likely of man-made fibers. The ribbon will be imported on cardboard spools measuring 2.5" wide x 25-yards in length. This ribbon was informally weighed and was found to weigh approximately 155 grams per square meter.

The applicable subheading for the ribbon 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, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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