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NY A80458

March 13, 1996

CLA-2-58:RR:NC:TP:351 A80458


TARIFF NO.: 5806.32.1090; 5907.00.6000; 6002.20.1000

Ms. Linda Pearson
Seasonal Specialties Co.
11455 Valley View Road
Eden Prairie, MN 55344

RE: The tariff classification of various decorative garlands from Taiwan.

Dear Ms. Pearson:

In your letter dated February 14, 1996, you requested a classification ruling.

41 You have submitted three samples of decorative ribbon garlands and two flocked ornamental trimmings (fourth and fifth samples), as follows: 1) 8890709931, 2 inches by 12 feet, iridescent woven ribbon with wired iridescent edging; 2) 8890709932, 2 inches by 12 feet, iridescent open-work warp knit ribbon with wired iridescent edging; 3) 8890709936, 2 inches by 15 feet, woven flower print ribbon with wired gold edging; 4) 8890709935, 2 inches by 9 feet, red flocked woven fabric ribbon and wired gold bead edging; and 5) 8890709938, 2 inches by 9 feet, purple flocked woven ribbon and wired gold bead edging. According to our Customs laboratory, the first sample, # 8890709931, is wholly composed of polyester. It does not contain metallic yarn as stated in your letter. Therefore, we do not believe that # 88990709932, which is also iridescent, contains any metallic yarn. In the future, please provide accurate material breakdowns. According to your letter, the third ribbon is made 45% cotton/25% nylon-polyester/30% polyester, and the fourth and fifth samples are made of 70% polyester/30% nylon. We assume that the fourth and fifth samples are made of 100% polyester woven fabric/100% nylon flock and that the flock uniformly covers the surfaces of the fabrics. All have ends that are cut and not hemmed. The edges have been made fast by means of simple hemming and stitching, enclosing lengthwise wires along each edge to add stiffness. In addition, samples # 8890709935 and # 8890709938 have molded-on-thread plastic gold bead edging prevented from unraveling by simple finishing stitches (the beads are not embroidered to the fabrics' edges). These items will be sold put up on cardboard spools.

The applicable subheading for first and third garlands, # 8890709931 and # 8890709936, will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other than those of heading 5807; other woven fabrics; of man-made fibers; ribbons; other. The duty rate will be 8.4 percent ad valorem.

The second ribbon, # 8890709932, will be classifiable under the provision for other knitted or crocheted fabrics; other, of a width not exceeding 30 centimeters; open-work fabrics, warp knit, in subheading 6002.20.1000, HTS. The rate of duty will be 15.6 percent ad valorem.

The fourth and fifth samples, # 8890709935 and # 8890709938, will be classifiable under the provision for textile fabrics otherwise impregnated, coated or covered; other; of man-made fibers, in subheading 5907.00.6000, HTS. The rate of duty will be 4.6 percent ad valorem.

The garlands fall within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Jeff Konzet at 212-466-5885.


Roger J. Silvestri

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