The tariff classification of ribbons from China

NY M80144 February 8, 2006 CLA-2-63:RR:NC:N3:351 M80144 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jie Lin Essential Ribbons, Inc. 53 West 36th Street Suite 405 New York, NY 10018 RE: The tariff classification of ribbons from China Dear Ms. Lin: In your letter dated January 26, 2006, you requested a tariff classification ruling. The four samples that you submitted are lengths of woven ribbons that you state are made of polyester or sometimes nylon. One is 1” wide and approximately 53” in length, with both ends cut on a 45-degree angle. Another is 1/2” x 20”, also with ends cut on a 45-degree angle; it is screen-printed with the words “Bath and Body Works.” The third is 1½” x 30”, with both ends cut on a 45-degree angle and “Bath and Body Works” screen-printed. The final sample is 1” x 20”; the ends are square, but one end has a metal barb crimped onto it. You indicate that the principal use of these items is for packaging/package ornamentation/decoration and that the ribbons are in usable lengths and are not to be cut again. Note 7(a) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for the purposes of this section, the expression "made up" means cut other than into squares or rectangles. Also, Note 7(b) states that the expression "made up" means articles produced in the finished state, ready for use without sewing or other working. By virtue of both these provisions, all four samples, cut to specific lengths, whether cut on the bias or fitted with a barb, ready to be used in packaging, are “made up” for tariff purposes. The applicable subheading for the ribbons will be 6307.90.9889, HTSUS, which provides for other made up textile articles other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division