CLA-2-46:OT:RR:NC:2:230

Ms. Mary Ackerland-Bell
Walgreen Co.
304 Wilmot Road, MS#3291
Deerfield, IL 60015

RE: The tariff classification of curly bows from China

Dear Ms. Ackerland-Bell:

In your letter dated April 28, 2009 you requested a tariff classification ruling.

The ruling was requested on Walgreen’s item code # 552010, identified as the “Curly Bows Swirl Card.” A sample of a printed paperboard hanging card containing two curly bows was submitted. The actual product will contain four curly bows, which will be identical except for the assorted colors of green, gold, red and silver.

Each bow is constructed of plastic strips composed of 90% PVC and 10% PET. The strips measure 6 mm in width and are curled throughout their length. Twelve strips are taped together in the middle forming a bow. The bow is stapled to a small piece of paperboard with a pressure sensitive adhesive backing. The curly bows are stick-on decorations for gift wrapping.

The applicable subheading for the curly bows, composed of plastic strips over 5 mm in width, Walgreen’s item # 552010, will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 percent 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 Paul Garretto at (646) 733-3035.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division