CLA-2-58:OT:RR:NC:N2:350
Stacy Martin
Syndicate Sales, Inc.
2025 N. Wabash Ave. Kokomo, IN 46901
RE: The tariff classification of three ribbons from India
Dear Ms. Martin:
In your letter dated October 18, 2024, you requested a tariff classification ruling.
In your submission you provided descriptions for three woven ribbons which also included a sample of each item.
The first ribbon, SKU# SOPOL3 is a satin woven fabric wholly of polyester which is 1.3 cm in width and weighs 124 g/m2. The next ribbon, SKU# SOPOL9 is a satin woven fabric wholly of polyester which is 3.3 cm in width and weighs 119 g/m2. The last ribbon, SKU# SOPOL40 is a satin woven fabric wholly of polyester which is 6.3 cm in width and weighs 112 g/m2. Each of the SKU#s of the ribbons will end in three numbers which will represent the ribbons color, for example, SKU# SOPOL40-549 would indicate that sample to be green.
The ribbons are woven on a water jet fabric weaving loom and are cut from wider pieces of fabric. A polyurethane starch is applied to each fabric to provide stiffness and a water repellent coating is applied to repel water. The ribbons intended use is for gift decorations, floral arrangements, crafts, etc. You state that the coatings are not visible to the naked eye and that the ribbons do not contain selvedges. We agree that the coatings applied to the ribbons are not visible to the naked eye. However, in observing the ribbons under a microscope, we have identified that the ribbons have been cut using a method that has heat sealed the edges which create false selvedges for the purposes of the Harmonized Tariff Schedule (“HTS”).
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings.
The ENs to heading 5806 of the HTS under paragraph (A) titled “NARROW WOVEN FABRICS” within sub-section (2) indicate in pertinent part that:
Strips of a width not exceeding 30 cm, cut (or slit) from wider pieces of warp and weft fabric (whether cut (or slit) longitudinally or on the cross) and provided with false selvedges on both edges, or a normal woven selvedge on one edge and a false selvedge on the other. False selvedges are designed to prevent unravelling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibres. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unravelling.
We emphasize that the method with which the strips of fabric have been cut is of a manner that prevents the edges of the strips of fabric from unravelling; therefore, all three fabrics are considered to contain false selvedges on both edges.
The applicable subheading for SKU# SOPOL3, SKU# SOPOL9 and SKU# SOPOL40 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 fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of man-made fibers: Ribbons: Other: Of a width not exceeding 12 cm: Of polyester: Other. The rate of duty will be 6% 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 CFR 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division