The tariff classification of ribbon bows from Taiwan

N095401 March 8, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway Park 82 Strongville, OH 44149 RE: The tariff classification of ribbon bows from Taiwan Dear Ms. O’Shea-Moran: In your letter dated February 18, 2010, you requested a tariff classification ruling on behalf of your client, Lamrite West, Inc. The submitted sample is a pull ribbon (Item# WMP1723M) constructed of polyester fabric, 2½” in width, with heat-sealed edges containing wire in the edges. The narrow fabric is cut into 9” segments joined by cotton cord through small metal rings. When the cords are pulled, a bow is formed. This construction of the fabric segments make this a made up article as defined in Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the ribbon will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You ask in your letter if the correct classification is in subheading 5806.32.1040, HTSUS, which provides for narrow woven fabrics of man-made fibers. However, as stated above, the narrow fabric has been advanced to the state of a made up article. You have also asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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