CLA-2-39:RR:NC:SP:222 I82810
Ms. Judy Kearney
Network Brokers International, Inc.
245th Avenue & Hook Creek Blvd.
Valley Stream, NY 11581
RE: The tariff classification of a plastic decorative bow from China.
Dear Ms. Kearney:
In your letter dated May 8, 2002, on behalf of your client Berwick Industries LLC, you requested a classification ruling.
The sample, identified as “Daisy Dazzle,” is a decorative bow made to resemble a flower. You state that the bow is formed from strips of polyethylene measuring ¼ inch wide by 7 inches long which are crossed and fastened at the center of the bow, layered with narrower short looped strips. However, examination of the bow reveals that it is not made from individual strips. Rather, it is made by rolling alternating layers of polyethylene film that have been partially, but not completely, slit along their widths. One layer of film has been partially slit at ¼ inch intervals. The other layer has been folded in half and then partially slit at 1/16 inch intervals, forming loops. The rolled film is secured with adhesive. The slit ends are folded down and fanned out to simulate petals. This method of construction gives the impression that the bow is made from individual narrow widths of ribbon. Your letter states that the bow will be used to decorate packages and other crafts.
The applicable subheading for the decorative bow will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division