The tariff classification of decorative adhesive ribbons, for use in scrap booking, from China.

N020463 December 7, 2007 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Kevin Ekstrand Laufer Group International Ltd. 1446 Taney Street North Kansas City, MO 64116 RE: The tariff classification of decorative adhesive ribbons, for use in scrap booking, from China. Dear Mr. Ekstrand: In your letter dated November 29, 2007, on behalf of Amanda Blu & Company, you requested a classification ruling. You submitted a sample card containing five printed ribbons measuring approximately ¼" to ¾" in width and 36" in length. Each of these ribbons has been visibly coated on one side with an unspecified plastics adhesive which does not appear to comprise over 70 percent by weight of the total weight of the material. This adhesive is protected with a release paper which is considered to be packing. While you suggest that classification is proper in tariff subheading 6307.90.9889 and refer to N004274 in support your claim, this classification is not correct. Section XI, note 7 which governs the classification of all commodities contained therein reads in part: “For the purposes of this section, the expression “made-up” means …”cut otherwise than into squares or rectangles”. The merchandise that was the subject of N004274 was cut to shape and size. Such is not the case with these ribbons. The applicable subheading for the ribbons will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 7.5 percent ad valorem. This merchandise falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division