CLA-2-54:OT:RR:NC:N3:351
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave., N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a ribbon and bow set and textile strip from China
Dear Mr. Morse:
In your letter dated March 17, 2009, on behalf of Meijer Distribution, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
You submitted two samples. The first, Item # 2633948 (UPC#7-60236-44106-9), is a plastic tube containing thirty 4”-bows made of extruded polypropylene and PET (polyester) strip that measures 18mm in width. Each bow has an adhesive pad stapled to its back; the same staple holds the bow together.
The assortment also includes 25 “ribbon eggs.” Each egg is 10 meters of extruded textile strip (“curling ribbon”) not exceeding 5mm in apparent width; the strip meets the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS).
The bows and ribbon eggs are all packaged for retail sale in a clear plastic tube measuring 11” tall x 10” in diameter.
These items imported and packaged together for retail sale will be considered a set for tariff purposes, noting General Rule of Interpretation (GRI) 3, HTSUS. Because neither the bows nor the strip imparts the essential character to this set, classification will be in accordance with GRI 3(c), HTSUS, which requires that the item be classified in the heading that occurs last in numerical order among those that merit equal consideration. Both of the items in the set merit equal consideration.
The bows are classifiable in heading 4602 (articles made directly to shape from plaiting materials) and the ribbon eggs are classifiable in heading 5404 (textile strip of an apparent width not exceeding 5mm); accordingly, classification of the set will be in heading 5404.
The applicable subheading for the set will be 5404.90.0000, HTSUS, which provides for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm; other. The rate of duty will be Free.
You also sent Vendor item# TA01X, a clear plastic tube measuring 3-1/2” tall x 4” in diameter containing one hundred 1” mini-bows. Each bow is made from extruded textile strip not exceeding 5mm in apparent width. Each bow is stitched together and an adhesive pad is stuck to the back of each.
The applicable subheading for the mini-bows will be 5609.00.4000, HTSUS, which provides for articles of strip or the like of heading 5404, not elsewhere specified or included; other. The rate of duty will be 3.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division