The tariff classification of decorative ribbons from Taiwan and China.

NY G88753 April 18, 2001 CLA-2-59:RR:NC:TA:351 G88753 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Ms Linda C. Pearson Seasonal Specialties 11455 Valley View Road Eden Prairie, MN 55344 RE: The tariff classification of decorative ribbons from Taiwan and China. Dear Ms. Pearson: In your letter dated March 23, 200l, you requested a tariff classification ruling. The samples are being returned. The samples submitted are decorative ribbon garlands, item numbers 8890707377, 8890708893, 8890703773, 8890707376 and 8890701575. Item number 8890707377 is a 15 feet by 2 inches, ribbon garland which we believe to be made of 100 percent woven polyester coated with nylon textile flock. A metal wire is sewn into the lengthwise edges to add stiffness to the fabric. It is put up on a cardboard spool. At this time we are unable to acknowledge your request for a classification ruling on item numbers 8890708893, 8890703773, 8890707376 and 8890701575, because we are precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R. 177). Section 177.7 (b) of the Customs Regulations provides that a ruling will not be issued in cases where pending litigation exists before The United States Court of International Trade. In Berwick Industries, Inc. v. United States, Civil Action 98-12-03207, the issue of classification of ribbons containing wires sewn into the edges is before the Court. The issue being litigated involves whether the insertion of wires at the edges results in a “made up” article and whether such goods are classifiable as ribbon in heading 5806 or as other made up articles in heading 6307, HTS. Since the classification of the ribbons which are the subject of this request for a ruling are similar to the goods before the Court in Berwick Industries, Supra, we are precluded from issuing a ruling in this case. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding rulings Section. If you have any questions regarding the above, contact National Import Specialist Mitchel Bayer at 212-637-7086 The applicable subheading for item number 8890707377 will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabric, coated, other, of man-made fibers, coated with flock. The rate of duty will be 1.7 percent ad valorem. Item number 8890707377 falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division