CLA-2-58:OT:RR:NC:N3:350
Mr. Daniel A. Hall
Warehouse Craft Supplies
1028 W. Central Ave.
Toledo, Ohio 43610
RE: The tariff classification of a polyester ribbon from China
Dear Mr. Hall:
In your letter dated June 14, 2020, you requested a tariff classification ruling. A sample of the ribbon was submitted.
Item #2509 described as a “Black, Cut Edge Single Face Satin Ribbon With Embossed Edge,” is a narrow woven ribbon measuring less than 12 centimeters in width with heat-sealed selvages. In your submission you indicate that the satin woven ribbon is composed of 100 percent polyester and that the selvages have been created by first cutting, then embossing the fabric. It will be imported on rolls 25 yards in length and used for decoration.
The applicable subheading for item #2509 will be 5806.32.1040, Harmonized Tariff Schedule of the United States, HTSUS, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow woven fabrics consisting of warp without weft assembled by means of adheasive (bolducs): Other woven fabrics: Of man-made fibers: Ribbons... Other: Of polyester: Other” The rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5806.32.1040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5806.32.1040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division