United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N005599 - NY N005688 > NY N005681

Previous Ruling Next Ruling
NY N005681




February 22, 2007

CLA-2-58:RR:NC:TA:352

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.9080

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034

RE: The tariff classification of four 100% polyester woven embroidered ribbons from India.

Dear Mr. Sekin Jr.:

In your letter dated January 15, 2007, on behalf of your client Raz Imports, Inc., you requested a tariff classification ruling. The samples submitted were consumed in analysis and cannot be returned as requested.

Four samples of embroidered ribbon accompanied your request for a ruling. Two products, designated as styles R2727304 and R2727303, are identical in fiber content and construction and vary only in the color of the yarns from which they are manufactured. Each sample is an embroidered narrow woven fabric composed of 100% polyester. Measuring approximately 10 centimeters in width, these products are plain woven ribbons with fast edges that have been embroidered with both plastic sequins and metalized yarns stitched in a stylized floral motif. Along each edge a metal wire has been inserted so that the embroidered ribbon will hold its shape when bent or folded.

Two products, designated as styles R2727315 and R2727314, are identical in fiber content and construction and vary only in the color of the yarns from which they are manufactured. Each sample is an embroidered narrow woven fabric composed of 100% polyester. Measuring approximately 10 centimeters in width, these products are plain woven ribbons with fast edges that have been embroidered with an appliqué. The appliqué is a narrow width flat braid that is looped and sewn down onto the base fabric forming a decorative pattern. Along each edge a metal wire has been inserted so that the embroidered ribbon will hold its shape when bent or folded.

The applicable subheading for the four embroidered fabrics will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabrics without the embroidery are classifiable in subheading 5806.32.20, HTSUS, which provides a duty rate of 6.2 percent ad valorem, the rate of duty for the embroidered fabrics will be 7.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: