B88414 B8 Ruling Active

The tariff classification of ribbons from Taiwan

Issued August 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5806.32.1090, 5806.39.3020

Headings: 5806

Product description

You have submitted 3 samples of ribbons which we assume will be imported on rolls. The materials have finished hems in gold along the sides. These decorative ribbons will be used to tie packages and are listed as follows: 1) Item #673012 is a 2.5" wide woven fabric which you indicate contains 55% metallic and 45% polyester. The ribbon has gold leaf designs on its surface with two wired selvages made fast with gold metallic strips. 2) Item #720239 is a 1" wide narrow woven fabric stated to be 95% nylon and 5% metallic. It has narrow gold finished borders and a sheer gold center. 3) Item #720594 is a woven fabric approximately .5" in width. You indicate that the fiber content is 60% metallic and 40% nylon. The ribbon is gold with a number of silver strands woven separately down the center in a repeating under-and-over pattern. 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 ribbon(s) which is (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. Also note that the metal wire enclosed along the edges of these ribbons is not counted as part of the textile fiber content (i.e. it is completely ignored).

CBP rationale

The applicable subheading for item #720239 will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics,. The applicable subheading for item #637012 and #720594 will be 5806.39.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics,.

Full text

NY B88414 August 19, 1997 CLA-2-58:RR:NC:TA:351 B88414 CATEGORY: Classification TARIFF NO.: 5806.32.1090; 5806.39.3020 Ms. Tamara Sverev Import Manager Kamden International Shipping, Inc. P.O. Box 90219 Los Angeles, CA 90301 RE: The tariff classification of ribbons from Taiwan Dear Ms. Sverev: In your letter dated July 31, 1997 you requested a classification ruling on behalf of your client Stats Floral Supply. You have submitted 3 samples of ribbons which we assume will be imported on rolls. The materials have finished hems in gold along the sides. These decorative ribbons will be used to tie packages and are listed as follows: 1) Item #673012 is a 2.5" wide woven fabric which you indicate contains 55% metallic and 45% polyester. The ribbon has gold leaf designs on its surface with two wired selvages made fast with gold metallic strips. 2) Item #720239 is a 1" wide narrow woven fabric stated to be 95% nylon and 5% metallic. It has narrow gold finished borders and a sheer gold center. 3) Item #720594 is a woven fabric approximately .5" in width. You indicate that the fiber content is 60% metallic and 40% nylon. The ribbon is gold with a number of silver strands woven separately down the center in a repeating under-and-over pattern. 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 ribbon(s) which is (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. Also note that the metal wire enclosed along the edges of these ribbons is not counted as part of the textile fiber content (i.e. it is completely ignored). The applicable subheading for item #720239 will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics,...: Other woven fabrics: Of man-made fibers: Ribbons, other. The duty rate will be 8.1% ad valorem. The applicable subheading for item #637012 and #720594 will be 5806.39.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics,...: Other woven fabrics, other than goods of 5807; other woven fabrics: Of other textile materials: Other; of metalized yarn. The duty rate will be 2.1% ad valorem. These ribbons and trimmings 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →