954197 95 Ruling Active

Modification of PC 878089; subheadings 5404.90.0000, 5604.90.0000 and 3920.20.0000; coated and uncoated ribbons

Issued August 11, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5404.90.0000

Headings: 5404

Product description

The article in question is an extruded polypropylene decorative ribbon product, imported under the name "poly products solid colors", also known as "poly plain". It comes in 3/16 inch (4.7 mm) and 3/8 inch (9.4 mm) widths. PC 878089 classified this item, when imported in widths of 5 mm or less, in subheading 5604.90.0000, HTSUS, which provides for "[r]ubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: [o]ther." This ribbon pattern, when imported in widths over 5 mm, was classified in subheading 3920.20.0000, HTSUS, which provides for "[o]ther plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: [o]f polymers of propylene." It is your position that the "poly products solid colors" ribbon pattern, is not coated. Therefore, this ribbon pattern, when imported in widths of 5 mm or less, is classifiable in subheading 5404.90.0000, HTSUS, which provides for "[s]ynthetic monofilament of 67 decitex or more and of which no cross- sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: [o]ther." The ribbon pattern, when imported in widths of over 5 mm, would remain classifiable in subheading 3920.20.0000, HTSUS.

CBP rationale

In order to determine the classification of the subject product, a sample of the item, as well as samples of two related ribbon patterns, "poly pearlized" and "poly satin", were submitted to the New York Customs Laboratory for analysis. PC 878089 classified the poly pearlized strip as a coated article in subheading 5604.90.0000, HTSUS, when it measured 5 mm or less in width, and in subheading 3920.20.0000, HTSUS, when it measured over 5 mm in width. The poly satin strip was classified as an uncoated article in subheading 5404.90.0000, HTSUS, when it measured 5 mm or less in width, and in subheading 3920.20.0000, HTSUS, when it measured over 5 mm in width. The Customs laboratory found the following: The sample, marked "Poly Pearlized", is composed of a polyester strip, measures 4.7 mm in its apparent width, and has been laminated on one surface with a polyester film. The sample, marked "Poly Plain", is composed of a polypropylene strip measuring 4.7 mm in its apparent width. The sample, marked "Poly Satin", is composed of polypropylene strip which has been embossed on one surface to simulate woven fabric and has an apparent width of 3.8 cm. Based on the laboratory analysis, the "poly products solid colors" ribbon is not coated, covered or sheathed. Therefore, like the poly satin pattern, it is properly classified in subheading 5404.90.0000, HTSUS.

Full text

HQ 954197 August 11, 1993 CLA-2 CO:R:C:T 954197 NLP CATEGORY: Classification TARIFF NO.: 5404.90.0000 Mr. Kevin J. Vinicombe Sopp America, Inc. 1 Chris Court Dayton, NJ 08810 RE: Modification of PC 878089; subheadings 5404.90.0000, 5604.90.0000 and 3920.20.0000; coated and uncoated ribbons Dear Mr. Vinicombe: On September 22, 1992, Customs issued to Sopp America Inc. Pre-entry classification (PC) 878089, which classified various ribbon patterns under the Harmonized Tariff Schedule of the United States (HTSUS). In a letter to our New York office, dated April 20, 1993, you requested reconsideration of the pre-entry classification of the ribbon pattern called "poly products solid colors". Upon review, we are of the opinion that the classification of this merchandise is incorrect and this ruling modifies that classification. FACTS: The article in question is an extruded polypropylene decorative ribbon product, imported under the name "poly products solid colors", also known as "poly plain". It comes in 3/16 inch (4.7 mm) and 3/8 inch (9.4 mm) widths. PC 878089 classified this item, when imported in widths of 5 mm or less, in subheading 5604.90.0000, HTSUS, which provides for "[r]ubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: [o]ther." This ribbon pattern, when imported in widths over 5 mm, was classified in subheading 3920.20.0000, HTSUS, which provides for "[o]ther plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: [o]f polymers of propylene." It is your position that the "poly products solid colors" ribbon pattern, is not coated. Therefore, this ribbon pattern, when imported in widths of 5 mm or less, is classifiable in subheading 5404.90.0000, HTSUS, which provides for "[s]ynthetic monofilament of 67 decitex or more and of which no cross- sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: [o]ther." The ribbon pattern, when imported in widths of over 5 mm, would remain classifiable in subheading 3920.20.0000, HTSUS. ISSUE: Is the "poly products solid colors" ribbon pattern, when imported in widths of 5 mm or less, classifiable in subheading 5604.90.0000, HTSUS, or in subheading 5404.90.0000, HTSUS? LAW AND ANALYSIS: In order to determine the classification of the subject product, a sample of the item, as well as samples of two related ribbon patterns, "poly pearlized" and "poly satin", were submitted to the New York Customs Laboratory for analysis. PC 878089 classified the poly pearlized strip as a coated article in subheading 5604.90.0000, HTSUS, when it measured 5 mm or less in width, and in subheading 3920.20.0000, HTSUS, when it measured over 5 mm in width. The poly satin strip was classified as an uncoated article in subheading 5404.90.0000, HTSUS, when it measured 5 mm or less in width, and in subheading 3920.20.0000, HTSUS, when it measured over 5 mm in width. The Customs laboratory found the following: The sample, marked "Poly Pearlized", is composed of a polyester strip, measures 4.7 mm in its apparent width, and has been laminated on one surface with a polyester film. The sample, marked "Poly Plain", is composed of a polypropylene strip measuring 4.7 mm in its apparent width. The sample, marked "Poly Satin", is composed of polypropylene strip which has been embossed on one surface to simulate woven fabric and has an apparent width of 3.8 cm. Based on the laboratory analysis, the "poly products solid colors" ribbon is not coated, covered or sheathed. Therefore, like the poly satin pattern, it is properly classified in subheading 5404.90.0000, HTSUS. HOLDING: PC 878089 is modified in part. Ribbon pattern "poly products solid colors", when imported in 5 mm or less widths, is classifiable in subheading 5404.90.0000, HTSUS, which provides for "[s]ynthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm: [o]ther." The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since 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 the importer 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 updated weekly and is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 878089 is partially modified to reflect the above classification effective with the date of this letter. For purposes of future transactions in merchandise of this type, PC 878089 will not be valid precedent. Sincerely, John Durant, Director Commercial Rulings Division 

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