CLA-2-63:OT:RR:NC:N3:351
Ms. Terry Choi
Monday Beauty Limited
8/F Pioneer Place
33 Hoi Yuen Road
Kwun Tong, Hong Kong
RE: The tariff classification of gift bows and curly ribbon from China
Dear Ms. Choi:
In your letter dated February 27, 2018, you requested a tariff classification ruling.
You submitted several samples of decorative curly ribbons, SKU# 275384 and gift bows SKU# RAPPME073. The bows and ribbons are composed of polyester woven fabric. The curly ribbon has plastic strips glued along the length of the ribbon. Both are twisted, looped and stapled in their center and have pressure sensitive peel off stickers.
In your request, you suggest classification in the subheading of 3926.40.0000. To be classified under heading 3926, an article must be constructed primarily of plastic and not be more specifically provided for elsewhere in the tariff. In this instance, the article in question is best classified under heading 6307, which would preclude classification under heading 3926. Please also refer to Note 2 (p) for Chapter 39, which excludes goods of section XI (textiles and textile articles). For these two reasons, the classification of 3926.40.0000 is not appropriate for these “gift wrap accessories.”
You also suggest classification in the subheading of 4602.90.0000, HTSUS. Regarding the curly ribbons, the ribbons are primarily of textile. The gift bows are wholly of textile ribbon. In both cases, such textile ribbons are classifiable as a narrow-woven textile of heading 5806, HTSUS, which is not considered a plaiting material of heading 4601, HTSUS. Therefore, ribbons and bows constructed of these materials cannot be considered articles made directly to shape of plaiting materials in heading 4602, HTSUS.
You further suggest classification in the subheading of 5404.90.0000, HTSUS, to be classified items have to be composed of strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. The curly ribbon is a combination of two articles, a woven polyester narrow fabric and two man-made strips less than 5mm glued on to that fabric. Both curly ribbons and gift bows are cut and twisted, folded and stapled and because of the composition and assembly of the curly ribbons and gift bows, these items are considered to be made up as that term is defined in Note 7(f) to Section XI, HTSUS.
The applicable subheading for the curly ribbon SKU# 275384 and gift bow SKU# RAPPME073, 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