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NY C80257

October 20, 1997

CLA-2-59:RR:NC:TA:350 C80257


TARIFF NO.: 5907.00.1500

Ms. Nancy Welch Michaels Stores
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a paper/textile decorative painted ribbon, from Taiwan.

Dear Ms.Welch:

In your letters dated September 10, and 25th, 1997, you requested a classification ruling. The shipper is Can Power Industries Ltd., Hong Kong. The seller, whom we presume is the manufacturer based on the MID code # provided, is Stratford Manufacturing, Taiwan.

You mentioned that there have been some recent shipments with classification under consideration at some ports. The intention of this letter is to give clarification on the classification for future shipments.

The representative sample, identified in your correspondence as SKU#217906, is a decorative narrow material measuring about 4" in width. It was made from a woven textile fabric of man-made fibers (rayon) that has been laminated on one surface with a thin layer of paper. This material was cut to the desired width and hand dyed (purplish in color for this sample). The paper on the top surface is painted with a gold colored abstract design. The edges are made fast by hem stitching a wire along both edges using a metalized polyester yarn. This "ribbon" will be put up in rolls of 10 feet or 10 yards in length. You indicate that the material is composed of the following components, by weight:

50% Paper
40% Rayon man-made fibers
10% Polyester man-made fibers

Because of the nature and construction of this material there is no appropriate heading within the paper chapter to classify this product. Further, since the material is made from a fabric of Heading 5907, classification as a narrow fabric under Heading 5806 is precluded.

The applicable subheading for the material, which we presume will be imported as piece goods, will be 5907.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, ..., laminated fabrics, of man-made fibers. The duty rate will be 13.6 percent ad valorem.

This merchandise falls 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 George Barth at 212-466-5884.


Robert B. Swierupski

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