CLA-2-58:OT:RR:NC:TA:350
Mr. Robert J. Villiard
Goodship International
699 Lively Boulevard
Elk Grove Village, IL 60007
RE: The tariff classification of two types of gift wrapping braids, from China.
Dear Mr. Villiard:
In your letter dated November 5, 2009, on behalf of Craig Bachman Imports, Inc., Frankfort, IL, you requested a tariff classification ruling.
You supplied two representative samples which were not identified as to style or quality number.
The first item, consists of a decorative tubular braid which measures 5/16" in diameter. According to your correspondence the braid is composed of 100% PET plastic in the form of strips and monofilaments which are plaited together. Since the filaments in this braid appear to measure less than 1 mm in cross-section while the strips measure less than 5 mm in apparent width, the filaments are considered to be of man-made fibers while the strips are considered to be of man-made textile material for tariff purposes.
The second item, consists of a flat braid, which is also composed of 100% PET plastic in the form of strips and monofilaments as described in the material above. This braid measures 1½" in diameter. You state that both of these materials will be used for such things as gift wrapping.
As the monofilaments and strips incorporated in both of these braids appear to impart equally to the essential character of the item, the applicable subheading for the two items will be 5808.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for braids in the piece, …, of other than cotton or man-made fibers. The rate of duty will be 4.2 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