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NY C82834

January 6, 1998

CLA-2-58:RR:NC:TA:351 C82834


TARIFF NO.: 5806.32.1090; 5808.90.0010; 5810.99.9000

Ms. Sheila Andrews
Dillard Department Stores
11701 Otter Creek Road South
Mabelvale, AR 72103

RE: The tariff classification of ornamental trimmings, embroidery and a ribbon, from Taiwan.

Dear Ms. Andrews:

In your letter dated December 18, 1997, you requested a classification ruling.

While you state that all of these materials will be produced in Taiwan, they may be purchased from various vendors in either Hong Kong or Taiwan. Your samples are being returned as requested.

Five representative samples were submitted. The first item, identified as style 827T1423HD consists of a woven trimming which is composed of three lengths of material emboss welded together with a metallized plastic strip. The material measures about 2 1/2 inches wide, 30 feet in length, and contains a wire running along both edges which forms the hem. You state that the material is 55% metallic/45% nylon man-made fibers, by weight. The metallic refers only to the "glitter" over the surface.

Styles 827T1425HD and 827T1426HD are similar in construction to style 827T1423HD, except that there is no glitter spread over the surface. These two materials are 100% nylon and 75%polyester/25% nylon man-made fibers, by weight, respectively. Style 827TRB39TN consists of woven material measuring 2 1/2" wide and 30 feet in length. It contains decorative embroidery over the surface and is composed of 51% metallic/49% polyester man-made fibers, by weight.

The fifth and final item, style 827T1427HD, consists of a narrow woven ribbon material that has been coated on one surface with a design. This material, which is composed of 100% nylon man-made fibers will be imported in 30 foot rolls measuring 2 1/2" wide.

All of these materials, after importation, will be cut to length to make such things as bows or decorate trees, etc.

The applicable subheading for styles 827T1423HD, 827T1425HD and 827T1426HD will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... ornamental trimmings in the piece, ... of man-made fibers. The duty rate will be 6.2 percent ad valorem.

The applicable subheading for style 827TRB39TN will be 5810.99.9000, HTS, which provides for embroidery in the piece, ..., of other textile materials. The duty rate is 6.7 percent ad valorem.

The applicable subheading for style 827T1427HD will be 5806.32.1090, HTS, which provides for ... other narrow woven fabrics, of man-made fibers, ribbons. The duty rate is 7.8 percent ad valorem.

Styles 827T1423HD, 827T1425HD 8271426HD and 8271427HD 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. There are no textile restraints for style 827TRB39TN.

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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