The tariff classification of gift box ribbons from China

NY M80318 February 21, 2006 CLA-2-63:RR:NC:N3:351 M80318 CATEGORY: Classification TARIFF NO.: 6307.90.9889 R. Brian Burke Rode and Qualey Attorneys at Law 55 West 39th Street New York, New York 10018 RE: The tariff classification of gift box ribbons from China Dear Mr. Burke: In your letter dated February 7, 2006, you requested a tariff classification ruling on behalf of your client, Wm. Wrights Co. The items in question are gift box ribbons. The first item is manufactured from 100 percent polyester fiber with a woven edge using a single-face satin weave. A sample was submitted under separate cover. The word “Nordstrom” has been printed, in a repeat, along the length of each product. Each length of ribbon has been diagonally cut at both ends, and the ends are heat sealed to prevent unraveling. It measures 36” x 1¾”. Ninety pre-cut ribbon pieces as described above will be wound on a spool for use at the cash register or gift-wrapping department. The other item (no sample submitted) is a 50” long product of the same width, also with the ends cut on the diagonal and heat-sealed. A shorter version, 7/8” in width, is also mentioned. 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 three ribbons, cut to specific lengths, ready to be used in packaging, are made up for tariff purposes. The applicable subheading for the pre-cut ribbons will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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