The tariff classification of ribbon trimming, from Taiwan.

NY E88515 October 19, 1999 CLA-2-58:RR:NC:TA:350 E88515 CATEGORY: Classification TARIFF NO.: 5808.90.0090 Ms. Brenda E. Smith Fritz Companies, Inc. 7001 Chatham Center Drive, Suite 100 P.O. box 2446 Savannah, GA 31405 RE: The tariff classification of ribbon trimming, from Taiwan. Dear Ms. Smith: In your letter dated September 30, 1999, on behalf of Lowes companies, North Wilkesboro, NC, you requested a classification ruling. The supplier is Shenq Feng Decoration Co., Ltd., Taiwan. The instant sample, identified as Lowes/LG item#52579, consists of a narrow width material which will be imported on spools measuring either 2” or 2.5” wide and lengths of 15’. Your correspondence states that the material is composed of 44% metallic/46% polyester/10% rayon, by weight. The material is made up of several components. There are two parallel, approximately ¾ inch wide, fine gauze-like woven widths of material at each side of the “ribbon”, separated by a 1¼ inch middle portion which is of an open knit diamond mesh construction. There is a thin wire at both selvages affixed to the woven fabrics by an embossed or crimped approximately ? inch wide “metallic foil.” The center fabric portion is affixed to the two woven strips by similar embossing/crimping using a ¼ inch overlay of a “metal foil” on the top surface which has been heat fused to hold all three pieces together. You suggest classification in tariff subheading 5806.39.3020 which provides for narrow woven fabrics, … of other than cotton or man-made fibers. This item, because of its unique construction, i.e., combining different materials, precludes it from classification as a mere narrow fabric. Additionally, although you list a 46% polyester weight, from observation of the instant sample, it appears that the polyester yarns are wrapped with metallic yarn making the entire yarn metallic. From observation, then, the sample, appears to be over 50% by weight of metallic. The applicable subheading for the product will be 5808.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for … ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, … of other than cotton or man-made fibers. The duty rate will be 5.8 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 George Barth at 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division