CLA-2 CO:R:C:F 954906 LPF
Ms. Catherine Pritchard
Expeditors International of Washington, Inc.
578 Eccles Avenue
South San Francisco, CA 94080
RE: Modification of NYRL 883262; Plastic decorative bows in
3926.40, HTSUSA, as articles of plastics, statuettes and
other ornamental articles; Not 3926.90 other articles of
plastics; HRL's 086937, 557058
Dear Mr. Pritchard:
In New York Ruling Letter (NYRL) 883262, issued March 17,
1993, plastic decorative bows imported from China were classified
under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). We have reviewed that ruling and have found it to be
partially in error. The correct classification is as follows.
FACTS:
The merchandise consists of a set of 12 two-color mylar bows,
of combinations of silver, red, and green, each measuring
approximately 3 inches in width and 3 inches in length. 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. Instead, 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
states that the bow "adds a special touch to holiday gifts."
ISSUE:
Whether the decorative bows are classified in subheading
3926.40 as other articles of plastics, statuettes and other
ornamental articles, or in 3926.90 as other articles of plastics,
other.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The subject merchandise is
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relative section or
chapter notes.
Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914. At the six-digit subheading
level 3926.40 includes other articles of plastics, statuettes and
other ornamental articles, while 3926.90 includes other articles
of plastics, other.
It is our position that insofar as the subject bows are
decorative and designed to adorn gifts, they are appropriately
described by the terms of subheading 3926.40 as ornamental
articles. This position is in accord with Headquarters Ruling
Letter (HRL) 557058, issued June 16, 1993, and HRL 086937, issued
August 14, 1990, where a plastic "Christmas Tree Bow" and plastic
gift package tie-ons, respectively, were classified in 3926.40.
HOLDING:
The decorative bows are classified in subheading 3926.40.00,
HTSUSA, as "Other articles of plastics and articles of other
materials of headings 3901 to 3914: Statuettes and other ornamental
articles." The applicable rate of duty remains 5.3 percent ad
valorem.
NYRL 883262 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division