Customs Rules of Classification of Ribbons Coated with Flock or Glitter

In a letter dated July 11, 2014, issued in response to a ruling request from CVS Pharmacy of Woonsocket, Rhode Island, U.S. Customs and Border Protection Ruled (Binding Ruling Letter N254606) on the tariff classification of eight samples, identified as styles 01 through 08, of Christmas ribbons, some of which had been coated with flock or glitter, saying--

"Your letter describes Style 01 as a textile ribbon composed of 90% polyester and 10% metallic, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon features a decorative plaid pattern formed by the polyester and metallized yarns.

"Your letter describes Style 02 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon features a floral pattern formed by glitter.

"Your letter describes Style 03 as a textile ribbon composed of 55% polyester and 45% nylon, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon features a poinsettia pattern formed by printing and glitter.

"Your letter describes Style 04 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon features a poinsettia pattern formed by flock printing.

"Your letter describes Style 05 as a textile ribbon composed of 100% polyester, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon has “Merry Christmas” printed along its length.

"Your letter describes Style 06 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric, and given a wired and merrowed edge. The ribbon has a floral design formed by glitter.

"Your letter describes Style 07 as a textile ribbon composed of 62% nylon and 38% metallic, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon has stripes running the length of the fabric, formed by the metallized yarns.

"Your letter describes Style 08 as a textile ribbon composed of 100% nylon, which has been cut from a wider piece of fabric and given a sonic edge, with an inserted wire in a crimped metallic selvage. The ribbon has a decorative pattern formed by glitter.

"The metallized strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber.

"The applicable subheading for Style 01, 03, and 05 will be 5806.32.1040, HTSUS, which provides for … other narrow woven fabrics, …ribbons, of a width not exceeding 12cm, of polyester, not containing a woven selvedge. The duty rate is will be 6% as valorem.

"The applicable subheading for Styles 02, 04, 06, 07 and 08 will be 5806.32.1070, HTSUS, which provides for … other narrow woven fabrics, of man-made fibers… ribbons, of a width not exceeding 12 cm, of nylon, with other than woven selvedge. The rate of duty will be 6 percent ad valorem."