CLA-2-39:OT:RR:NC:N4:415
Mr. Michael Giambattisto
Danson Décor, Inc.
3425, Douglas B. Floreani
Saint-Laurent, QC H4S 1 Y6
Canada
RE: The tariff classification of three flocked bows from China.
Dear Mr. Giambattisto:
In your letter dated May 10, 2021, you requested a tariff classification ruling.
Samples were provided and will be retained as requested.
The products under consideration are described as red flocked Christmas bows. They are made from polyethylene and polyester and flocked to provide the appearance of velvet. The first bow, item number XRT77038, is eight inches by 12 inches in size. The second bow, item number XRT77044, is 10 inches by 13 inches in size and features a bell. The third bow, item number XRT77054, is 42 inches by 15 inches in size. After review of the submitted samples, these bows are not made of a fabric that falls within the scope of section XI, and they would be considered articles of plastic classifiable within heading 3926.
The applicable subheading for these flocked bows, item numbers XRT77038, XRT77044, and XRT77054, will be 3926.40.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [b]ows and similar products for decorative purposes including gift-packaging and the like.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division