The tariff classification of decorative trimmings from China

N103737 May 28, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.90.9980 Rachel Harris Simplicity Creative Group Wm. Wright Co. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of decorative trimmings from China Dear Ms. Harris: In your letter dated April 23, 2010, you requested a tariff classification ruling. The submitted samples are various decorative trimmings. Item 1861214055 is a 1”-wide woven 100% cotton twill band with metal grommets inserted at 1” intervals. It is used as an apparel tape. Item 1866315836 is a composite good of polyurethane and iron. It is a strip of cellular polyurethane backed with a brushed knit fabric; this construction is considered textile fabric for tariff purposes. It is decorated with a metal chain sewn along the center length. According to the breakdown submitted with your request, the cellular polyurethane fabric accounts for 70% of the weight and the iron chain accounts for 30% of the weight. An acrylic flower (no assigned item number) consists of two die-cut pieces of fabric (one of twill, the other of felt) sewn together with a plastic button affixed to the top. This item will be marketed as a headband accessory but sold separately from the headband. The applicable subheading for Items 1861214055 and 1866315836 and the fabric flower 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. Item 1866320836 is a composite good of polyurethane and iron. It is a 3/4"-wide strip of cellular polyurethane backed with a plain knit fabric for mere reinforcement; this construction is considered plastic for tariff purposes. It is decorated with metal grommets and studs. According to the breakdown submitted with the sample, the content by weight is 50% cellular polyurethane and 50% iron. The applicable subheading for Item 1866320836 will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 % ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Item 2160367137. Your request for a classification ruling should include the following information: Is this item made on a ribbon-making machine or is it cut from larger pieces of fabric? This item has shiny copper colored discs, or sequins, glued on to one surface. Several sequins are missing and a round disc of adhesive is visible. In addition, several half-moon shaped sequins appear along one selvedge edge. This shape does not appear to be the result of cutting the edge of the fabric, but rather these half-moon shapes seem to be separately glued in place. Please provide a detailed explanation of how these sequins are attached (e.g. hot stamping, other printing operation, etc.). When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. We shall retain all samples with the official case file. 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