The tariff classification of a decorative ribbon, from India.

N181059 September 14, 2011 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5806.32.1030 Mr. Eric W. Hansel C.H. Powell Company 478 Wando Park Boulevard Mt. Pleasant, SC 29464 RE: The tariff classification of a decorative ribbon, from India. Dear Mr. Hansel: In your letter dated August 16, 2011, on behalf of EMDEE INTENATION, Atlanta, GA, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a jacquard woven ribbon that is stated to be composed of a 50% polyester/50% cotton blend. This ribbon measures 1.25-inches in width and 10 yards in length and contains a woven selvedge. There is a repeating motif of deer, houses and evergreen/pine trees that runs along the ribbon’s length. You propose classification in tariff subheading 9505.10.5020, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments, other, however, this is not correct. The figures displayed along the length of this ribbon are not well developed. That is, they are common designs which are rather generic in nature that do not in and of themselves, identify solely or exclusively with the Christmas season. Due to the fact that the decorative ribbon is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The ribbon will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The ribbon may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. Accordingly, the applicable subheading for the product will be 5806.32.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other narrow woven fabrics, of man-made fibers… ribbons, of a width not exceeding 12 cm, of polyester, with woven selvedge. The rate of duty will be 6 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division