CLA-2-63:OT:RR:NC:N3:351
Ms. Caitlin Kowalczyk
The Hersey Company
19 E. Chocolate Avenue
Hershey, PA 17033
RE: The tariff classification of woven textile bows and hangtags from China
Dear Ms. Kowalczyk:
In your letter dated March 10, 2017, you requested a tariff classification ruling, on behalf of your client, The Hershey Company.
You submitted a sample of a bow and printed hangtag, Article # 701-86519-012. The bow is constructed of two lengths of woven textile ribbon with two woven selvages, 7/8 inches in width, said to be composed of polyester. Each ribbon has been gathered separately into a bow shape, then affixed together to make a more elaborate bow. The ribbon ends of the smaller bow have been cut at an angle. Double-sided adhesive tape has been applied to the ribbon ends of the larger bow. The hangtag is composed of paperboard, is square in shape and measures 3.5 inches by 3.5 inches. The ribbon and hangtag are imported together and attached to each other prior to importation. They are used to enhance the appearance of the retail package. Sample will be retained.
You suggest that the classification of the hangtag should be in subheading 4821.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), and classification of the ribbon should be in subheading 5806.32.1030, HTSUS. Moreover, you suggest that both items constitute a set and classification should be under the tariff number occurring last in numerical order.
The items are packaged together but do not form a set for tariff purposes, as the ribbon may be used separately from the hangtag. Explanatory Note to General Rule of Interpretation 3(b), as noted. As such, each item will be separately classified.
The applicable subheading for the hangtag will be 4821.10.4000 HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed by other than a lithographic process. The rate of duty will be Free.
The two ribbons are cut to length to make up the bows which are assembled together, and double-sided tape is applied to the ends of one of the ribbons. This product is considered to be made up as that term is defined in Note 7(f) to Section XI, HTSUS. Since the ribbon is made up, it cannot be classified under subheading 5806.32.1030, HTSUS.
The applicable subheading for the ribbon tied in a bow will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division