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May 12, 1999

CLA-2-58:RR:NC:TA:351 E81388

CATEGORY: CLASSIFICATION

TARIFF NO.: 5806.32.1090; 5806.39.3020

Mr. Byron Johnson
McClary Swift & Co.
P.O. Box 370
Blaine, WA 98231

RE: The tariff classification of narrow fabrics from France

Dear Mr. Johnson:

In your letter dated April 27, 1999, you requested a tariff classification ruling on behalf of Eighteen Karat Int’l Product Sourcing, Inc.

The merchandise consists of five samples of ribbons. Eighteen Karat imports these ribbons into Canada and subsequently sells them in the United States. These ribbons are intended to be used in florist and gift shops. Style numbers and information was supplied as follows:

1.) Item 4-9504 is called a “Berry Frost Plaid Ribbon”. It measures 1.5 inches in width and is imported in 10 yard lengths. Although you claim the fiber content to be 100 percent acetate, there is metalized yarn running along the selvage edges and down the center of the ribbon. For purposes of this classification ruling, the item will be considered to weigh in excess of man-made fibers, but not 100 percent man-made fibers.

2.) Item 4-9502 is called a “Berry Frost Organdy Metalllic Ribbon”. It measures .5 inches in width and is imported in 10 yard lengths. The fiber content is claimed to be 40 percent acetate, 40 percent metaloplastic and 20 percent copper. The ribbon does not have wired edges. For purposes of this classification ruling it will be assumed that the 20 percent copper weight is to be combined with the metaloplastic weight. For purposes of this ruling, the ribbon will be considered to be in chief weight of other textile material (other than man-made fibers).

3.) Item 4-9500 is called a “Berry Frost Acetate Ribbon”. It measures .5 inches in width and 10 yards in length. The fiber content is claimed to be 85 percent acetate and 15 percent copper. The ribbon appears to be 100 percent acetate textile material with copper wires running along the selvage edges of the ribbon. For purposes of this ruling, it is assumed that the ribbon is 100 percent acetate textile material. 4.) Item 4-9991 is a ribbon measuring 4.5 inches in width and imported in 10 yard lengths. It is stated to be 100 percent acetate. It contains no wire.

5.) Item 4-9990 is a ribbon measuring 3.5 inches in width and 10 yards in its imported length. It is claimed to be 100 percent polyester. It contains no wire.

Please note that a yarn that contains any amount of metal is regarded in its entirety as “metalized yarn” for tariff purposes. Thus, the determination of which textile material predominated by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. Also note that the metal wire along the edges of these ribbons is not counted as part of the textile fiber content (ie., it is completely ignored). For purposes of this ruling we have made assumptions on the chief weight of certain of the ribbons and have so stated that fact. These weights have not been verified by laboratory testing. Upon importation, if the fiber content is found by laboratory testing or other means to be different than that assumed in the ruling, then this ruling does not apply.

The applicable subheading for items 4-9504, 4-9500, 4-9991 and 4-9990 will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics, of man-made fibers, ribbons, other. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for item 4-9502 will be 5806.39.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics, of other textile materials, other, other, of metalized yarn. The rate of duty will be 1.5 percent ad valorem.

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 Camille Ferraro at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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