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NY 867390

October 18, 1991

CLA-2-58:S:N:N3H:351 867390


TARIFF NO.: 5806.32.1090

Mr. Travis Ballew
Kirkland Enterprises, Inc.
27900 Chagrin Blvd., Rm. 208
Woodmere (Cleveland), OH 44122

RE: The tariff classification of Taiwan-made nylon woven ribbon that will be dyed and packaged in China.

Dear Mr. Ballew:

In your letter dated September 6, 1991 (received in our office on September 30, 1991), you requested a tariff classification ruling.

You have submitted two samples of decorative ribbons made of 100% nylon, double face satin weave fabrics. The first sample is 3/16 inch wide with two fast (picot) selvages, and it is put up for retail sale on rolls with 6 yards of the material. The second sample is a 1/8 inch wide ribbon with two fast edges, and it is put up for retail sale in 10 yard lengths. In your letter, you stated that the loomstate ribbons that are made in Taiwan will be sent to China for dyeing and packaging before being shipped from Hong Kong to the United States. You have enclosed a copy of a purchase order and photographs showing the Taiwanese greige goods undergoing the dyeing and packaging process in China.

The applicable subheading for the ribbon will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other than goods of heading 5807; other woven fabrics, of man-made fibers, ribbons, other. The rate of duty will be 9 percent ad valorem.

Based upon Customs Regulations 12.130 and numerous Customs Headquarters rulings, the country of origin of your Taiwan-made ribbon that has been dyed in China will be considered to remain Taiwan. The dying of the woven ribbon in China has not substantially transformed the material. It remains subject to the import restrictions applicable to the first country. The ribbon falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to the requirements of a visa and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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