CLA-2-46: OT: RR: NC: 4:434
Terry Choi
Silver Timing Ltd.
Unit 801-802
8/F Pioneer Place
33 Hoi Yuan Road, Kwun Tong, Hong Kong
CHINA
RE: The tariff classification of bows from Cambodia
Dear Mr. Choi:
In your letter, dated April 14, 2021, you requested a tariff classification ruling. Photos and descriptive information were submitted for review. Additional information was received in response to an inquiry from this office.
Item SKU#26284, is a two-pack of gift bows on a retail backer card. The “curly bows” are fashioned from plastic ribbon; the ribbon measures approximately 6 mm in width. The ribbon has been curled and bundled to form a cascade effect and is stapled in the middle to hold its shape. The finished dimensions of the bows are approximately 6” in length by 4” in width. A small, adhesive-backed paperboard card is affixed to the underside for attaching to packages and the like.
The ribbon used to form the curly bows, which is plastic strip over 5 mm in width, is a “plaiting material,” as defined by Note 1 to Chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS) and by General Note (3) to the Explanatory Notes to the Harmonized Commodity Description and Coding System. Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings.
The applicable subheading for the curly bows will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Other. 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 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division