The tariff classification of polypropylene ribbon from China.
Issued September 6, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5609.00.4000
Headings: 5609
Product description
You have submitted a sample called a "Curl Swirl" which is used as a decoration for gift wrapping. The item is made from polypropylene metalized ribbon which is 5 millimeters in width and produced in the United States. The ribbon is sent to a manufacturer in China where it is hand curled by pulling the ribbon over a knife or scissors blade. Twelve strands of the curled ribbon are then stapled to an adhesive card and packed with 24 pieces per case and returned to the United States. You have inquired whether the "Curl Swirl" is eligible for reduced-duty treatment under heading 9802. We assume you refer to subheading 9802.00.80 which provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component. The curling of the ribbon is considered to be a further fabrication and hence is not within the purview of subheading 9802.00.80.
CBP rationale
The applicable subheading for the ribbon will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: other.
Full text
NY A86716 September 6, 1996 CLA-2-56:RR:NC:TP:351 A86716 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Bldg. C-1D 145th Ave. & Hook Creek Blvd. Valley Stream, N.Y. 11581 RE: The tariff classification of polypropylene ribbon from China. Dear Ms. Kearney: In your letter dated August 14, 1996 you requested a tariff classification ruling on behalf of your client Berwick Industries, Incorporated. You have submitted a sample called a "Curl Swirl" which is used as a decoration for gift wrapping. The item is made from polypropylene metalized ribbon which is 5 millimeters in width and produced in the United States. The ribbon is sent to a manufacturer in China where it is hand curled by pulling the ribbon over a knife or scissors blade. Twelve strands of the curled ribbon are then stapled to an adhesive card and packed with 24 pieces per case and returned to the United States. You have inquired whether the "Curl Swirl" is eligible for reduced-duty treatment under heading 9802. We assume you refer to subheading 9802.00.80 which provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component. The curling of the ribbon is considered to be a further fabrication and hence is not within the purview of subheading 9802.00.80. The applicable subheading for the ribbon will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 7 percent ad valorem. 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
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