The tariff classification of rolls of textile strip and plastic strip from China

N055716 April 6, 2009 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5404.90.0000, 3920.20.0050 Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of rolls of textile strip and plastic strip from China Dear Mr. Morse: In your letter dated March 25, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted samples are identified as rolls of printed ribbon (Style # 2633943). They are actually extruded strip of 80% polypropylene and 20% PET (polyester). Of the six rolls submitted, three are approximately 6 mm in width and three do not exceed 5 mm in width. They are printed with snowflakes or other designs or the phrases “Let it Snow” or “Ho! Ho! Ho!” The three samples that do not exceed 5 mm in width meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). Both the polypropylene and PET are synthetic fibers for tariff purposes (Note 1 to Chapter 54, HTSUS, noted). The applicable subheading for the rolls of strip not exceeding 5mm in width will be 5404.90.0000, HTSUS, which provides for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. The rate of duty will be Free. The applicable subheading for the rolls of strip exceeding 5 mm in width will be 3920.20.0050, HTSUS, 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 polymers of propylene, other. The rate of duty will be 4.2% ad valorem. You ask if the strips are considered plaiting material of Chapter 46, HTSUS. Although articles made from strip exceeding 5 mm would be classified in Chapter 46, the strip itself is classified in Ch 39. The strip not exceeding 5 mm is specifically classified in heading 5404. 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/. The samples will be returned as requested. 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