B81841 B8 Ruling Active

The tariff classification of abaca ribbons from the Philippines.

Issued February 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.8000

Headings: 4602

Product description

It is a continuous, 19-inch-wide roll of material made up of unspun abaca fibers which have been loosely interwoven into a sheet having a lattice-like appearance. Numerous glossy, gold-colored strips of unspecified non-vegetable material (presumed to be mylar or the like) have been added to impart a glitter effect. The glossy strips (each under 1 mm in width) are merely decorative and, although intertwined with the abaca, are not part of the basic structural "weave." They run across the width of the sheet and do not contribute to the strength of the product.

CBP rationale

The applicable subheading for the above-described "Sinamay Ribbon Garland" will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials.

Full text

NY B81841 February 28, 1997 CLA-2-46:RR:NC:SP:230 B81841 CATEGORY: Classification TARIFF NO.: 4602.10.8000 Ms. Debra Tuft Seasonal Specialties 11455 Valley View Road Eden Prairie, MN 55344 RE: The tariff classification of abaca ribbons from the Philippines. Dear Ms. Tuft: In your letter dated January 29, 1997, you requested a tariff classification ruling. A sample identified as Item # 08890700361, "Sinamay Ribbon Garland," was submitted and will be retained for reference. It is a continuous, 19-inch-wide roll of material made up of unspun abaca fibers which have been loosely interwoven into a sheet having a lattice-like appearance. Numerous glossy, gold-colored strips of unspecified non-vegetable material (presumed to be mylar or the like) have been added to impart a glitter effect. The glossy strips (each under 1 mm in width) are merely decorative and, although intertwined with the abaca, are not part of the basic structural "weave." They run across the width of the sheet and do not contribute to the strength of the product. The applicable subheading for the above-described "Sinamay Ribbon Garland" will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3%. Articles classifiable under subheading 4602.10.8000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. We note that the sample is not marked with its country of origin. Upon importation into the United States, the goods (or their immediate containers) will be required to be so marked (e.g., "Made in the Philippines"), legibly and in a conspicuous place. 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 Paul Garretto at 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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