CLA-2-58:OT:RR:NC:N3:350
Ms. Elizabeth McGuffin
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a glitter-covered woven polyester ribbon from China
Dear Ms. McGuffin:
In your letter dated March 1, 2018, you requested a tariff classification ruling. A sample was submitted.
Dollar General Glitter Ribbon, SKU# 2-072-2901, is a glitter-coated narrow woven fabric. According to visual examination, this product consists of a plain weave base fabric with cut selvedges, that has been covered on one side with plastic hexagonal glitter flakes. According to the information provided with this request and previously, “the ribbon in question is made from fabric which is woven, 100% polyester. The woven polyester fabric has an adhesive glue added to one side. Glitter, made from 100% PET [polyethylene terephthalate] is then sprayed onto the glue adhesive. The glittered fabric is then dried with heat. Once dry, a hot shearing knife is used to cut the glittered fabric into strips to form the ribbon. The heat from the shearing knife seals the edges of the ribbon so it does not ravel. The ribbon does not have woven selvedge edges, and does not contain wire. The finished ribbon will be sold to the ultimate consumer in 9-foot rolls and is approximately 1.5 cm wide.”
In your letter, you suggest that this fabric be classified as a narrow woven ribbon under subheading 5806.32.1040, Harmonized Tariff Schedule of the United States (HTSUS). However, this glitter ribbon has been completely coated or covered on one surface with a plastic material; narrow woven fabrics of heading 5806 are included in Chapter 59 by virtue of Note 1 to Chapter 59, HTSUS.
The applicable subheading for Dollar General Glitter Ribbon, SKU# 2-072-2901, will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 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 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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division