The tariff classification of tie-on bows and a ribbon from China.

NY H80917 May 11, 2001 CLA-2-63:RR:NC:TA:351 H80917 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of tie-on bows and a ribbon from China. Dear Ms. Liu: In your letter dated April 26, 2001, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted are six tie-on bows attached onto a cardboard sheet, item number C74H0236 and a ribbon, item number C74H0234. The six tie-on bows are made of a woven sheer fabric panel approximately 2-1/4 inches wide with a wire sewn into the lengthwise edges. The panel is folded to appear as bows and held together at the center by a gold metallic covered tie. The tie, which is formed from a length of thin wire, also attaches the bows to the article being decorated. The applicable subheading for the tie-on bows will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. At this time we are unable to acknowledge your request for a classification ruling on the ribbon, item number C74H0234, because we are precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R. 177). Section 177.7 (b) of the Customs Regulations provides that a ruling will not be issued in cases where pending litigation exists before the United States Court of International Trade. In Berwick Industries, Inc. v. United States, Civil Action 98-12-03207, the issue of classification of ribbons containing wires sewn into the edges is before the Court. The issue being litigated involves whether the insertion of wires at the edges results in a “made up” article and whether such goods are classifiable as ribbon in heading 5806 or as other made up articles in heading 6307, HTS. Since the classification of the ribbons which are the subject of this request for a ruling are similar to the goods before the Court in Berwick Industries, Supra, we are precluded from issuing a ruling in this case. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Mitchel Bayer at 212-637-7086. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division