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NY D81397

August 20, 1998

CLA-2-58:RR:NC:TA:351 D81397


TARIFF NO.: 5806.32.1090; 5806.39.3020; 9505.90.4000

Ms. Lorianne Aldinger
Rite Aid Corporation
Box 3165
Harrisburg, PA 17105

RE: The tariff classification of textile ribbons and bows, and a non textile garland from Guatemala.

Dear Ms. Aldinger:

In your letter received August 15,1998, you requested a classification ruling. In a subsequent telephone conversation, you specifically asked if any import restrictions applied to the merchandise.

You submitted four samples of wired ribbon, a wired garland and three bows for a classification ruling. The ribbons and garland are identified by both number and verbal description. As the number is the same for the ribbons, the verbal description will serve to differentiate among them. All of the ribbons measure approximately 2 inches in width. They are all put up on rolls of twelve foot lengths. Your letter described them as follows:

"Gold basketweave" is made of 73% acetate and 27% metallic woven material.
"Gold with gold dot" is made of 88% acetate and 12% metallic woven material.
"Gold Florentine" is made of 63% polyester and 37% metallic woven material.
"Gold tissue lame" is made of 49% nylon and 51% metallic woven material.

The garland, item 987746, "velvet with glitter dots material", measures 2 inches in width and 12 feet in length. It is comprised of 61% non woven polyethylene, 23% random acrylic, 14% adhesive and 2% polyester glitter. Note that for tariff classification purposes the garland is not considered a textile material. Wire runs lengthwise inside the garland edges. The submitted article has a flocked appearance and is dark green with gold trimming. The decorative garland is wound on a cardboard tube for retail sale. It's intended use is for decorating the home during the holidays."

For purposes of tariff classification of the ribbons, please note that a yarn that contains any amount of metal is regarded in its entirety as "metalized yarn" for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. You stated that the ribbons which are the subject of this ruling contain a certain percentage by weight of metalized yarns. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.

The applicable subheading for the ribbons, "gold basket weave", "gold with gold dot", and "gold Florentine" will be 5806.32.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics: of man-made fiber, ribbons, other. The rate of duty will be 7.8% ad valorem.

The applicable subheading for the ribbon, "gold tissue lame" will be 5806.39.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, other woven fabrics: of other textile materials, other, other, of metalized yarn. The rate of duty will be 1.8% ad valorem.

The applicable subheading for the garland will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.

The ribbons, as products of Guatemala, are not subject to quota and do not require a visa.
We are precluded from issuing a classification ruling on the bows which you submitted as this merchandise is the subject of a Court Case in the Court of International Trade (Berwick Industries vs. The United States, Court No. 96-01-00263.)

This ruling is being issued under the provisions 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 Camille R. Ferraro at 212-466-5885.


Robert B. Swierupski

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