The tariff classification of ribbons with shell fringes from China.

NY K80654 December 2, 2003 CLA-2-96:RR:NC:SP:233 K80654 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Ms. Carol Krupskas KAT Import Brokers Airport Industrial Office Park Bldg. B4A 145th Avenue at Hook Creek Blvd. Valley Stream, NY 11581 RE: The tariff classification of ribbons with shell fringes from China. Dear Ms. Krupskas: In your letter dated November 10, 2003, on behalf of Horizon Fabrics, you requested a tariff classification ruling. The items to be imported are shell fringes attached to a ribbon. They will be imported in at least 15’ lengths. The following samples were submitted with your request: PAC-WM13111-98 is a 3/8” nylon ribbon to which tiny shells that are strung together in 1½” to 2” lengths are attached. PAC-WM13117-12 is similar to the first sample, but the strung articles are plastic pearl beads with a shell or two added. WH-WM13125-123 also has glass beads strung and attached to ribbon with a shell at the bottom. We find that PAC-WM13117-12 and WH-WM13125-123 are both considered a composite good whose essential character is not clearly imparted by either the beads or shells. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the shells occurs last. Your samples are being returned as requested. The applicable subheading for the ribbons with shell fringes, styles PAC-WM13111-98, PAC-WM13117-12 and WH-WM13125-123, will be 9601.90.2000, HTS, which provides for “Worked shell and articles thereof.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division