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NY 895142

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March 3, 1994

CLA-2-58:S:N:N6:351 895142

CATEGORY: CLASSIFICATION

TARIFF NO.: 5806.31.0000; 5806.32.1090

Mr. Marty Langtry
Tower Group International, Inc.
Castelazo & Associates
5420 W. 104th Street
Los Angeles, CA 90045-6069

RE: The tariff classification of ribbons, made in Hong Kong from American or Taiwanese woven fabrics.

Dear Mr. Langtry:

In your letter dated February 23, 1994, on behalf of your client Caffco International, you requested a classification ruling on wire edged ribbons made from U.S. or Taiwanese fabrics.

The fabric for the ribbons will be woven in either the United States or Taiwan. They will be of either polyester, nylon or cotton and in rolls 44 inches wide by 500 yards long. The fabrics will be shipped from the U.S. or Taiwan to Hong Kong and China for processing. In Hong Kong, the wide fabrics will be slit into narrow fabrics of various widths. All pieces will remain 500 yards long. Each edge of these cut fabrics will then be rolled under 1/8 inch, and soft wire will be inserted along the length of each edge. The edges will then be hemmed using Hong Kong wire and Japanese or Taiwanese thread. The rolls of finished ribbons will then be sent to China where the material will be cut into pieces of both 3 yards or 25 yards in length, rolled onto spools and packed in cartons. The cartons will then be sent back to Hong Kong for exportation to the United States. We consider Hong Kong - where the cutting to width, hemming and wire edge processing is done - to be the country of origin of the imported ribbons.

No samples of the woven fabric ribbons were submitted with your request. We assume that the ribbons are made of 100% of the listed fibers (polyester, nylon and cotton), the polyester is not metalized yarn, the hems are simple hems used to prevent the edges from unraveling, the ribbons are decorative ribbons used primarily to wrap packages, and that they will be less than 30 centimeters in width.

The applicable subheading for the cotton ribbons will be 5806.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, ..., other woven fabrics, of cotton. The duty rate will be 10 percent ad valorem.

The man-made fiber ribbons will be classifiable under the provision for narrow woven fabrics, ..., other woven fabrics, of man-made fibers, ribbons, other, in subheading 5806.32.1090, HTS. The rate of duty will be 9 percent ad valorem.

No allowance in duty will be made under HTS subheading 9802.00.80 for the cost or value of the American-made woven fabric before exportation to Hong Kong. Subheading 9802.00.80, HTS, provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, but the cutting or slitting of fabric to width has been ruled to go beyond assembly.

In your letter, you also ask about the applicability of HTS number 9802.00.50, which provides for articles exported for alterations. This provision has been ruled to not include intermediate operations which are performed in the manufacture of finished articles. The foreign processing is a manufacturing step needed to finish the article for its intended use; therefore, the provision for alterations does not apply.

The ribbons fall within textile category designation 229. As products of Hong Kong, this merchandise will be subject to the requirement of a visa, based upon international textile trade agreements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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See also:

• Tariff No.: 5806.31.00 - Narrow woven fabrics (other than goods of heading 5807), not pile, not cont by wt 5% or more of elastomeric yarn or rubber, of cotton, nesoi
• Tariff No.: 5806.32.10 - Woven ribbons of man-made fibers, not pile, not cont by wt 5% or more of elastomeric yarn or rubber
• Tariff No.: 9802.00.50 - Articles returned to the U.S. after having been exported for repairs or alterations, nesi
• Tariff No.: 9802.00.80 - U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad