The tariff classification of a “Secret Styler” kit, for use on women’s apparel, from Taiwan.

N174976 August 11, 2011 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5806.32.1030; 3926.90.9980 Mr. William Stringfield William M. Stringfield 105 West Victoria Street Long Beach, CA 90805 RE: The tariff classification of a “Secret Styler” kit, for use on women’s apparel, from Taiwan. Dear Mr. Stringfield: In your letter dated July 7, 2011, on behalf of your client Pacific Rim Agencies, Inc., you requested a tariff classification ruling. You submitted a retail package containing, among other items, an inner package containing five ribbons of various colors that measure about ½" in width and 20" in length. These ribbons are made of polyester man-made fibers and contain a woven selvedge. Additionally, and packaged separately within this larger package, you submitted two plastic buckles, and several plastic disks and holders which can all be used, along with the ribbons, to create various stylish effects on women’s wearing apparel. Please note that this product, in its entirety, is not considered to be any type of “set” within the meaning of the tariff schedules, as the individual components are designed to be used separately or individually and not as part of a kit or set, per se, where each component is necessary to meet a particular need or carry out a specific activity, etc. in conjunction with the others. Therefore, the applicable subheading for the ribbons will be 5806.32.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other narrow woven fabrics, of man-made fibers, ribbons, …, of polyester, with woven selvedge, not containing wire in the selvedge. The rate of duty will be 6 percent ad valorem. The applicable subheading for the plastic buckles, disks and holders will be 3926.90.9980, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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/. Please be advised as respect to the ribbons, that this merchandise may be subject to antidumping duties or countervailing duties. 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"). Additionally, please note that since this product is not deemed to be a set within the meaning of the tariff, the country of origin for each item within this retail package should be identified. 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