The tariff classification of three man-made fiber blend embroidered woven ribbons from India and Taiwan

N005675 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 three man-made fiber blend embroidered woven ribbons from India and Taiwan 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. Three samples of woven embroidered ribbon accompanied your request for a ruling. The first, designated as style R2713002 and produced in Taiwan, is an embroidered narrow woven fabric composed of 55% nylon and 45% metalized yarn. Measuring approximately 6.35 centimeters in width, this product is a plain woven ribbon with fast edges that have been embroidered with four rows of stitches fastening gimped metalized yarn and metalized strip onto the woven base fabric. Along each edge a metal wire has been inserted so that the embroidered ribbon will hold its shape when bent or folded. Style R2727301 is produced in India and is an embroidered narrow woven fabric composed of 80% viscose rayon and 20% silk. Measuring approximately 6.35 centimeters in width, this product is a plain woven narrow ribbon that has been embroidered by gathering the fabric and sewing it in place forming a pin tucks at various places on the ribbon’s surface. Along each edge a metal wire has been inserted so that the embroidered ribbon will hold its shape when bent or folded. Style R2702605 is produced in Taiwan and is an embroidered narrow woven fabric composed of 65% polyester and 35% metalized yarn. Measuring approximately 6.35 centimeters in width, this product is a plain woven ribbon with fast edges that have been embroidered with six rows of stitches fastening gimped metalized yarn onto the woven base fabric. 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 three embroidered fabric 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 fabric for each of the ribbons without the embroidery is classifiable in subheading 5806.32.20, HTSUS, which provides a rate of duty of 6.2% ad valorem, the rate of duty for the three 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, National Commodity Specialist Division