CLA-2-39:S:N:N6:221 883262
Ms. Catherine Pritchard
Expeditors International of Washington, Inc.
578 Eccles Avenue
South San Francisco, CA 94080
RE: The tariff classification of mylar bows from China.
Dear Ms. Pritchard:
In your letter dated February 24, 1993, on behalf of
Institutional Financing Services Inc., you requested a tariff
classification ruling.
The sample consists of a set of 12 two-color bows, each
measuring approximately 3 inches in width and 3 inches in length,
in different combinations of silver, red and green. The bows are
made from plastic sheeting on which aluminum particles have been
vapor deposited, resulting in a metallic appearance. The bows
are not tied from strips. Rather, a shape is cut from the sheet
and then folded over several times and stapled so that the
finished product resembles a bow. An adhesive foam strip at the
back permits easy attachment to a package. The printed
advertising on the header states that the bow "Adds a special
touch to holiday gifts."
You suggest classification in subheading 9505.10.4000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles for Christmas activities. This provision
is limited to articles which are traditionally associated or used
with the festival of Christmas, such as stockings and tree
ornaments. Bows are a type of article used throughout the year
as decorative trim on gift packages. The motif of a particular
article is not dispositive of its classification and,
consequently, does not transform an article which is not
traditionally associated with Christmas into a Christmas article
for classification purposes.
The applicable subheading for the bows will be 3926.90.9590,
HTS, which provides for other articles of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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