CLA-2-39:S:N:N6:343 813391
Mr. Al Roser
Roser Customs Service, Inc.
400 E. Thirteenth Street
P.O. Box 48
Brownsville, TX 78522-0048
RE: The tariff classification of a decorative flocked plastic bow
from Mexico.
Dear Mr. Roser:
In your letter dated August 2, 1995, on behalf of
International Assembly Inc., Brownsville, TX, you requested a
tariff classification ruling.
The instant sample, which was not identified as to style or
quality number, consists of a decorative bow measuring about 7
inches by twelve inches. It consists of several lengths of
polyethylene plastic strips measuring about 2" in width that have
been coated on one surface with what appears to be a man-made fiber
flock. These strips have, in turn, been joined together with a
metallic gold string or cord.
Customs considers the bow to be made of non-durable material
since it is not designed for sustained wear and tear, nor is it
purchased because of its extreme worth or value. In addition, the
article's primary function is decorative, as opposed to,
utilitarian. Also, after having examined the bow, it is evident
that it is not traditionally associated or used with Christmas
festivities. Because of its divergent functions throughout the
year, for example, home decoration and gift wrapping, the bow is
not traditionally associated with the particular festival of
Christmas.
Accordingly, the applicable tariff provision for the bow will
be 3926.40.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of plastics,
... statuettes and other ornamental articles. The general rate of
duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport