CLA-2-83:S:N:N3:113 802420
RE: The tariff classification of twist ties from Taiwan
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
Dear Ms. Webster:
In your letter dated September 21, 1994, you requested a
tariff classification ruling.
The merchandise is a twist tie consisting of a length of
wire sandwiched between two strips of gold foil. Your letter
states that the tie will be used to attach an ornament to a tree,
or to seal a gift pouch. In the opinion of this office, this
merchandise is of a class or kind principally used to seal or
fasten containers.
The applicable subheading for the twist tie will be
8309.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for seals and other packing accessories.
The rate of duty will be 5.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport