N254606 N2 Ruling Active

The tariff classification of eight decorative ribbons from Taiwan

Issued July 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5806.32.1040, 5806.32.1070

Headings: 5806

Product description

With your request letter you submitted eight samples, identified as styles 01 through 08. This merchandise is said to comprise an assortment of Christmas ribbons, your item number 702228-2014. Your samples are being returned at your request, less those portions destroyed in testing or retained for file purposes.

CBP rationale

The applicable subheading for Style 01, 03, and 05 will be 5806.32.1040, HTSUS, which provides for … other narrow woven fabrics, …ribbons, of a width not exceeding 12cm, of polyester, not containing a woven selvedge. The applicable subheading for Styles 02, 04, 06, 07 and 08 will be 5806.32.1070, 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 selvedge.

Full text

N254606 July 11, 2014 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5806.32.1040; 5806.32.1070 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of eight decorative ribbons from Taiwan Dear Mr. Pearce: In your letter dated June 12, 2014, you requested a tariff classification ruling. With your request letter you submitted eight samples, identified as styles 01 through 08. This merchandise is said to comprise an assortment of Christmas ribbons, your item number 702228-2014. Your samples are being returned at your request, less those portions destroyed in testing or retained for file purposes. You state that all of the ribbons below are imported in rolls, and measure 5 yards in length and 2.5 inches (6.3 cm) in width. All of the ribbons are of woven construction. Your letter describes Style 01 as a textile ribbon composed of 90% polyester and 10% metallic, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon features a decorative plaid pattern formed by the polyester and metallized yarns. Your letter describes Style 02 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon features a floral pattern formed by glitter. Your letter describes Style 03 as a textile ribbon composed of 55% polyester and 45% nylon, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon features a poinsettia pattern formed by printing and glitter. Your letter describes Style 04 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon features a poinsettia pattern formed by flock printing. Your letter describes Style 05 as a textile ribbon composed of 100% polyester, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon has “Merry Christmas” printed along its length. Your letter describes Style 06 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon has a floral design formed by glitter. Your letter describes Style 07 as a textile ribbon composed of 62% nylon and 38% metallic, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon has stripes running the length of the fabric, formed by the metallized yarns. Your letter describes Style 08 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon has a decorative pattern formed by glitter. The metallized strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. The applicable subheading for Style 01, 03, and 05 will be 5806.32.1040, HTSUS, which provides for … other narrow woven fabrics, …ribbons, of a width not exceeding 12cm, of polyester, not containing a woven selvedge. The duty rate is will be 6% as valorem. The applicable subheading for Styles 02, 04, 06, 07 and 08 will be 5806.32.1070, 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 selvedge. The rate of duty will be 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/. The merchandise in question 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”). 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” under “Popular Topics”). You can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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. 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 Maribeth Dunajski at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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