The tariff classification of a decorative ribbon, from Taiwan.

N109718 July 9, 2010 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Ms. Maureen Metzinger Lord and Taylor LLC. 424 5th Avenue New York, NY 10018 RE: The tariff classification of a decorative ribbon, from Taiwan. Dear Ms. Metzinger: In your letter dated June 7, 2010, you requested a tariff classification ruling. The instant sample, identified as style 282797, consists of a narrow woven fabric that measures about 2½" in width and 25-yards in length. You state the base fabric is composed of a 55% metallic/45% nylon man-made fiber blend. One side of this fabric has been completely covered with a metallic colored glitter. The edges have been hemmed and there are wires running down the length of the fabric. This ribbon will be put up on a cardboard spool. Note 1 to Chapter 58, and Note 1 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), both indicate that narrow woven fabrics that have been impregnated, coated, covered or laminated are covered within Chapter 59. The instant sample is a narrow woven textile ribbon that has been completely covered with a metallic colored glitter. The applicable subheading for the product will be 5903.90.3090 Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 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/. Although this ribbon may be sold for Christmas 2010, its color is not recognized as a festive motif. Decorative ribbons may be used for general display purposes throughout the year. You inquired in an earlier correspondence as to whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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