The tariff classification of three decorative ribbons, from Taiwan.

N102303 May 19, 2010 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5806.32.1040; 5806.32.1070 Ms. Kay Morrell JC Penny Purchasing Corporation 6501 Legacy Drive, MS 2316 Plano, TX 75024 RE: The tariff classification of three decorative ribbons, from Taiwan. Dear Ms. Morrell: In your letter dated April 20, 2010, you requested a tariff classification ruling. You supplied three representative samples which were identified as styles 3044876, 3044878 and 3044886, respectively. Style 3044876 consists of a narrow woven ribbon that measures about 2½" in width and 10-yards in length. Your letter states that it is composed of 100 percent polyester man-made fibers and has been printed with a striped design. The edges have been hemmed with wires running down their length. According to your letter, there are no woven selvedges. This ribbon will be put up on cardboard spools. Style 3044886 consists of a narrow woven ribbon that measures about 2½" in width and 10-yards in length. Your letter states that it is composed of a 55% polyester/45% nylon man-made fiber blend and has been flocked with a metallic glitter to form a paisley design. The edges have been hemmed with wires running down their length. According to your letter, there are no woven selvedges. This ribbon will be put up on cardboard spools. Style 3044878 consists of a narrow woven ribbon that measures about 2½" in width and 10-yards in length. Your letter states that it is composed of 100% nylon man-made fibers and has been flocked with a metallic glitter to form a paisley design. The edges have been hemmed with wires running down their length. According to your letter, there are no woven selvedges. This ribbon will be put up on cardboard spools. The applicable subheading for styles 3044876 and 3044886 will be 5806.32.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, of man-made fibers, ribbons, of a width not exceeding 12 cm, of polyester, with other than woven selvage. The duty rate is 6 percent ad valorem. The applicable subheading for style 3044878 will be 5806.32.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, of man-made fibers, ribbons, of a width not exceeding 12 cm, of nylon, with other than woven selvage. The duty rate is 6 percent 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). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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