N305357 N3 Ruling Active

The tariff classification of a decorative woven pull bow ribbon from China

Issued August 13, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

Incorporated, dba Burton & Burton. The sample will be retained by this office. You submitted a sample of a pull ribbon bow composed of 100 percent polyester woven fabric. The bow starts as a 72 inch long, 2½ " wide ribbon with ends that are cut on the diagonal. The ribbon is folded over, and every 7 ½ inches, a 1/8 inch wide ribbon drawstring is stapled to the ribbon fabric. When these drawstrings are pulled, the ribbon is gathered to form a bow. The product will be used in handicrafts, and decorating. In your letter, you suggest that the pull ribbon bow may be classified under subheading 5806.32.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for narrow woven fabrics of man-made fibers. However, as stated above, the narrow fabric has cut edges and is advanced to the state of a made up article.

CBP rationale

The applicable subheading for the woven pull ribbon bow will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N305357 August 13, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Bow James Lisa Ragan Customs Brokerage 1 Clay Plaza Hapeville GA 30354 RE: The tariff classification of a decorative woven pull bow ribbon from China Dear Mr. James: In your letter dated July 18, 2019, you requested a tariff classification ruling on behalf of your client, Flowers. Incorporated, dba Burton & Burton. The sample will be retained by this office. You submitted a sample of a pull ribbon bow composed of 100 percent polyester woven fabric. The bow starts as a 72 inch long, 2½ " wide ribbon with ends that are cut on the diagonal. The ribbon is folded over, and every 7 ½ inches, a 1/8 inch wide ribbon drawstring is stapled to the ribbon fabric. When these drawstrings are pulled, the ribbon is gathered to form a bow. The product will be used in handicrafts, and decorating. In your letter, you suggest that the pull ribbon bow may be classified under subheading 5806.32.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for narrow woven fabrics of man-made fibers. However, as stated above, the narrow fabric has cut edges and is advanced to the state of a made up article. The applicable subheading for the woven pull ribbon bow will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →