5806.32 - Of man-made fibers:

This category, HTS 5806.32, specifically encompasses narrow woven fabrics manufactured from man-made fibers, excluding those classified under heading 5807. It falls under the broader classification of special woven fabrics and trimmings, providing a distinct classification for woven materials that are less than 30 centimeters in width and do not have a fringe. The defining characteristic here is the material composition: predominantly synthetic or artificial fibers such as polyester, nylon, rayon, or acrylic.

To distinguish this category from its siblings, it's important to note that 5806.31.00.00 covers similar narrow woven fabrics but is exclusively for those made of cotton. Therefore, if a narrow woven fabric is constructed from cotton, it would be classified under 5806.31.00.00, whereas a comparable fabric made from polyester or any other man-made fiber would fall under 5806.32.

Within HTS 5806.32, further distinctions are made to refine classification. The subcategory 5806.32.10 specifically addresses "Ribbons," which are typically characterized by their flat weave, often with finished edges and intended for decorative or functional purposes such as tying or embellishment. Any narrow woven fabric of man-made fibers that does not meet the specific criteria for ribbons is then categorized under 5806.32.20.00 as "Other." This hierarchical structure allows for precise classification based on both material and specific product form.