NY A89051
November 19,1996
CLA-2-58:RR:NC:TP:351 A89051
Ms. Pat Gaidamavice
Santa's Best
770 Frontage Road, Ste. 130A
Northfield, IL 60093
RE: The tariff classification of ribbons from Taiwan
Dear Ms. Gaidamavice:
In your undated letter received October 30, 1996 you requested a
classification ruling.
You have submitted 16 samples of decorative ribbons as follows:
Item RG-91 "Sheer Gold Ribbon with Green/Red Stripes" is a 2" wide ribbons
woven with polyester and metallic yarns. This ribbon has two wired selvages
made fast with gold metallic strips. The weight breakdown is indicated as 60%
nylon and 40% metallic.
Items H15 "Gold Ribbon with Crinkle" and NR-466 "Gold and Ivory Brocade"
are 2" wide ribbons woven with polyester and metallic yarns. These ribbons have
two wired selvages made fast with gold metallic strips. The weight breakdown is
indicated as 50% polyester and 50% metallic. Please note that even a small
change in the weight breakdown for the imported merchandise may affect the
classification.
NR-415-C5 "Iridescent Paisley", another 2" wide woven ribbon with wired
edge, is stated to be of 50% polyester and 50% metallic. However, it does not
appear to have any metallized yarns. We will assume it is of 100% man-made
fiber.
Items L-627-40 "Burgundy Fleur de Lis", L-643-20 "White Ribbon with Silver
Pattern", LK-768 "Tapestry" and K-5485 "Gold Star Burst" are 2" wide ribbons
woven with polyester and metallic yarns. All four ribbons have two wired
selvages made fast with metallic strips respectively. The weight breakdown for
these ribbons is indicated as 65% polyester and 35% metallic.
Item PK-917 "White with Diamond Design" is a 2" wide ribbons woven with
nylon and metallic yarns. This ribbon is sheer and see-through with clusters of
sparkles dotting its surface in repeating patterns and has two wired selvages
made fast with silver metallic strips. The weight breakdown is indicated as 75%
nylon and 25% metallic.
Item number GP-326-A-10 "Acrylic Plaid" is a 2" wide ribbon woven with 100%
acrylic yarns. This ribbon has two wired selvages made fast with gold metallic
strips.
Items FC-121 "Red Velvet with Snowflakes", FC-50 "Red Velvet with Diamond
Pattern" and A-604-30 "Red Velvet Plaid" are 2" wide ribbons entirely coated on
one surface with 100% textile flock. Various designs using glitter are printed
on the surface of the flock. FC-121 and FC-50 are 70% polyester and 30% nylon
and A-604-30 is 75% nylon and 25% metallic. These ribbons have two wired
selvages made fast with gold strips.
Items Q466 "Gold Lace Ribbon", PK-826-1 "Ivory Lace" and PK-N-1002 "White
Lace" are 2" wide ribbons of warp knit, open-work fabric. Q466 is 50% nylon and
50% metallic. PK-826-1 and PK-N-1002 are 75% nylon and 25% metallic. These
ribbons have two wired selvages made fast with metallic strips.
These ribbons are imported on corrugated spools for retail sale. The ribbons
are used for holiday tree and home decorating.
Please note that a yarn that contains any amount of metal is regarded in
its entirety as "metalized yarn" for tariff purposes. Thus, the determination
of which textile material predominates by weight is based not on the actual
weight of metal, but on the actual weight of all yarns that contain metal. You
have stated that the ribbons which are the subject of this ruling contain a
certain percentage by weight of metalized yarns. We have not verified this
through laboratory testing, and will assume that your stated fiber content is
correct. Upon importation, however, if the fiber content is found by laboratory
testing or other means to be different from that stated in this ruling, then
this ruling does not apply.
The applicable subheading for item numbers RG-91, NR415-C5, L-627-40,
L-643-20, PK-917, LK-768, K-5485 and GP-326-A-10 will be 5806.32.1090,
Harmonized Tariff Schedule of the United States (HTS), which provides for narrow
woven fabrics, other than goods of heading 5807; other woven fabrics; of
man-made fibers; ribbons; other. The duty rate will be 8.4 percent ad valorem.
The applicable subheading for item numbers H15 and NR466 will be
5806.39.3020, Harmonized Tariff Schedule of the United States (HTS), which
provides for narrow woven fabrics, other than goods of heading 5807; other woven
fabrics; of other textile materials; other; of metalized yarn. The duty rate
will be 2.4 percent ad valorem.
The applicable subheading for item numbers FC-121, FC-50 and A-604-30 will
be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for textile fabrics otherwise impregnated, coated or covered; other; of
man-made fibers. The duty rate will be 4.6 percent ad valorem.
The applicable subheading for item numbers Q466, PK-826-1 and PK-N-1002
will be 6002.20.1000 HTS, which provides for other knitted or crocheted fabrics;
other, of a width not exceeding 30 cm; open-work fabrics, warp knit. The duty
rate will be 15.6 percent ad valorem.
The ribbons fall within textile category designation 229. Based upon
international textile trade agreements products of Taiwan are subject to quota
and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts.
If so, visa and quota requirements applicable to the subject merchandise may be
affected. Part categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To obtain the most
current information available, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available for inspection
at your local Customs office.
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 Jeff Konzet at 212-466-5885.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division