CBP Ruling N265560 — The tariff classification of plastic ribbon from China

Tariff classification

Headings: 5404

GRI rules applied: GRI 3(c)

Product description

The ruling request was submitted with sample CVS number 935475, 160 ft. Ribbon Dispenser, a set of spooled plastic ribbons in a variety of embossing styles and colors, put up for retail sale in a cardboard dispenser. The ribbons are imported in three styles. The three styles, 935475-2015-A, 935475-2015-B and 935475-2015-C, are each comprised of four spools of plastic 5 mm wide ribbon with a length of 23.5', four spools of ¾" wide plastic ribbon, and two spools of ½" wide plastic ribbon with lengths of 11'. As you note, none of the ribbons are coated, contain wire or metallized yarns. Samples will be returned as requested. Plastic strip measuring less than and up to 5 mm in width constitutes a textile, and items made with plastic strip exceeding 5 mm in width constitute articles of plaiting materials. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. We find that the ribbon dispenser packs meet the definition of a set. The essential character of a set may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Because the quantities of ribbon under 5 mm in width and over 5 mm in width are essentially identical, no item gives the products their essential character. Therefore, in accordance with General Rule of Interpretation 3(c), the sets are classifiable by the r

CBP rationale

The applicable subheading for all three CVS numbers 935475-2015-A, 935475-2015-B and 935475-2015-C , 160 ft. Ribbon Dispenser will be 5404.90.0000, HTSUS, which provides for Strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm: Other.

Full text

N265560 July 9, 2015 CLA-2-54:OT:RR:NC:N4:351 CATEGORY: Classification TARIFF NO.: 5404.90.0000 Mr. David Prata OHL International CVS Health 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic ribbon from China Dear Mr. Prata: In your letter dated June 2, 2015, you requested a tariff classification ruling on behalf of your client, CVS/Health. The ruling request was submitted with sample CVS number 935475, 160 ft. Ribbon Dispenser, a set of spooled plastic ribbons in a variety of embossing styles and colors, put up for retail sale in a cardboard dispenser. The ribbons are imported in three styles. The three styles, 935475-2015-A, 935475-2015-B and 935475-2015-C, are each comprised of four spools of plastic 5 mm wide ribbon with a length of 23.5', four spools of ¾" wide plastic ribbon, and two spools of ½" wide plastic ribbon with lengths of 11'. As you note, none of the ribbons are coated, contain wire or metallized yarns. Samples will be returned as requested. Plastic strip measuring less than and up to 5 mm in width constitutes a textile, and items made with plastic strip exceeding 5 mm in width constitute articles of plaiting materials. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rule of Interpretation (GRI) 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. We find that the ribbon dispenser packs meet the definition of a set. The essential character of a set may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Because the quantities of ribbon under 5 mm in width and over 5 mm in width are essentially identical, no item gives the products their essential character. Therefore, in accordance with General Rule of Interpretation 3(c), the sets are classifiable by the ribbon that occurs last in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for all three CVS numbers 935475-2015-A, 935475-2015-B and 935475-2015-C , 160 ft. Ribbon Dispenser will be 5404.90.0000, HTSUS, which provides for Strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm: Other. The rate of duty is free. 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 Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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