D82541 D8 Ruling Active

The tariff classification of "wraphia" rayon ribbon from Japan.

Issued October 5, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3920.71.0000

Headings: 3920

Product description

The sample is said to measure 40 millimeters in width in its uncrimped condition. Crimped, the sample measures an average width of approximately 7 millimeters. The ribbon is produced in Japan and sent to China on 2200 yard rolls, in a crimped condition. In China, the ribbon is cut to length and put up on cards. The sample measures approximately 30 inches in length. The sample card is marked "China."

CBP rationale

The applicable subheading for the ribbon will be 3920.71.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives: of regenerated cellulose.

Full text

NY D82541 October 5, 1998 CLA-2-39:RR:NC:SP:221 D82541 CATEGORY: Classification TARIFF NO.: 3920.71.0000 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Park, Building C-1D 145th Avenue & Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of "wraphia" rayon ribbon from Japan. Dear Ms. Kearney: In your letter dated September 16, 1998, on behalf of Berwick Industries, Inc., you requested a tariff classification ruling. A sample of the "wraphia" rayon ribbon was provided with your letter. The sample is said to measure 40 millimeters in width in its uncrimped condition. Crimped, the sample measures an average width of approximately 7 millimeters. The ribbon is produced in Japan and sent to China on 2200 yard rolls, in a crimped condition. In China, the ribbon is cut to length and put up on cards. The sample measures approximately 30 inches in length. The sample card is marked "China." The applicable subheading for the ribbon will be 3920.71.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose or its chemical derivatives: of regenerated cellulose. The rate of duty will be 6.2 percent ad valorem. You have also asked for a country of origin ruling. The ribbon is a product of Japan. The ribbon is produced in Japan, and is merely cut to length and packaged in China. The marking on the card is misleading. The card should be marked to indicate that the country of origin is Japan. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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