The tariff classification of two decorative narrow width materials, from Taiwan.

N029619 June 23, 2008 CLA-2-58:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5808.90.0010; 5907.00.6000 Ms. Lucy Norlie Creative Design Limited 212 Grande Boulevard, Suite C-124 Tyler, TX 75703 RE: The tariff classification of two decorative narrow width materials, from Taiwan. Dear Ms. Norlie: In your letter dated May 22, 2008, you requested a tariff classification ruling. The first item, identified as style DA8509A-84, consists of an assemblage of two narrow woven nylon fabrics which have been joined to a polyvinyl chloride plastics insert which runs longitudinally along the middle of the material. This material, overall, measures about 2.5" wide and has two wired selvages made fast with silver metallic (mylar) wrapped around them. You state that this material will be imported in 50-yard lengths and will be put up on spools. The second item, identified as style A5625B-40, consists of a narrow woven fabric which measures about 2.5" wide that is composed of 100 percent polyester man-made fibers. This material has been visibly flocked on one surface with acrylic man-made fibers and has two wired selvages made fast with gold metallic (mylar) wrapped around them. This material will also be imported in 50-yard lengths on spools. The applicable subheading for item DA8509A-84 will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … ornamental trimmings in the piece, … of man-made fibers. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for item A5625B-40 will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated or covered, … not laminated, of man-made fibers. The duty rate will be Free. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division