CBP Ruling N287519 — The tariff classification of plastic ribbon from China

Tariff classification

Headings: 5404

GRI rules applied: GRI 3(c)

Product description

You submitted a sample, item number 262319, 160' Ribbon Dispenser, a set of ribbons in a variety of embossed textures and colors, put up for retail sale in a paperboard dispenser box. The ribbon is composed of 70 percent polypropylene and 30 percent polyethylene terephthalate. The set comprises 4 curling ribbons, each measuring approximately 5 mm wide and 25' long and 6 gift box ribbons, measuring approximately 18 mm wide and 10' long. 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).

CBP rationale

The applicable subheading for item number 262319, 160' 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

N287519 July 14, 2017 CLA-2-54:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5404.90.0000 Mr. David Prata CVS Pharmacy One CVS Drive Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of plastic ribbon from China Dear Mr. Prata: In your letter dated June 20, 2017, you requested a tariff classification ruling. You submitted a sample, item number 262319, 160' Ribbon Dispenser, a set of ribbons in a variety of embossed textures and colors, put up for retail sale in a paperboard dispenser box. The ribbon is composed of 70 percent polypropylene and 30 percent polyethylene terephthalate. The set comprises 4 curling ribbons, each measuring approximately 5 mm wide and 25' long and 6 gift box ribbons, measuring approximately 18 mm wide and 10' long. 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 item number 262319, 160' 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. 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 https://hts.usitc.gov/current. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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