CLA-2-39:OT:RR:NC:N4:421
Ms. Shaketha Miles
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, TX 76102
RE: The tariff classification of gift bows from China
Dear Ms. Miles:
In your letter dated August 27, 2009, you requested a tariff classification ruling.
Samples of gift bows were included with your request. All of the bows contain an adhesive strip to affix to packages. The samples that were not destroyed during analysis will be returned as you requested.
SKU 2444825 is a bow made of polyethylene terephthalate (PET) film. You state that the bow is made from strips that measure 1.5 mm in width. Although the bow does have the appearance of having been made from individual strips and loops, it is actually made from metallized PET film that has been worked with folds and incomplete slits. The exterior of the bow consists of PET film partially slit across its width at the center at intervals of approximately 1.5 mm in width. These slits are not completely cut through to either the top or the bottom, leaving both the top border and the bottom border intact. The metallized film is folded in half and the two intact borders are attached with adhesive, forming a design that mimics multiple individual loops. The interior of the bow is made from a combination of two types of PET film. One is a narrower width of film processed as described above with partial slits and intact top and bottom borders folded to form smaller loops. The other is PET film cut at intervals completely through the top but not completely through the bottom, leaving the bottom border intact. This processing gives the appearance of multiple “strips.” These worked pieces of PET are rolled around a small tube-shaped core to form a bow.
SKU 2417064 is a set of three bows made of PET film. The bows are identical in construction and vary only by color. You state that the bows are made from strips that measure 5 mm and 2 mm in width. The bows are actually made from three different layers of PET film. One layer is metallized PET film slit across its width at the center at intervals of approximately 4 mm. These slits are not completely cut through to either the top or the bottom, leaving both the top border and the bottom border intact. The metallized film is folded in half and the two intact borders are attached with adhesive, forming multiple loops. The second layer is metallized PET film cut across its width at intervals of approximately 1.5 mm. These slits are cut completely through the top but not completely through the bottom, leaving the bottom border intact, and giving the appearance of multiple “strips.” A third layer consists of metallized PET film cut to form a series of “strips” that have a snowflake design at the top. The “strips” are not cut completely through the bottom, leaving the bottom border intact. The three layers are glued together at the bottom borders, and then rolled around a small tube-shaped core to form a bow. The bow has the appearance of being made of multiple loops, strips and snowflake topped strips.
SKU 2417077 is a set of three bows. Two have the appearance of being made from multiple loops of wider metallic strips interspersed with multiple loops of thinner metallic strips. The bows are made of metallized PET film partially slit across its width at the center, with some cuts at intervals of approximately 1.5 mm and other cuts at intervals of approximately 7 mm. The slits are not completely cut through to either the top or the bottom, leaving both the top border and the bottom border intact. The metallized film is folded in half and the two intact borders are attached with adhesive, forming a design that mimics multiple individual loops of two different widths. The folded sheet is rolled around a small tube-shaped core to form a bow. The third bow in this assortment, described as a cone bow, has the appearance of being made of numerous cones. The bow is made from six stacked pieces of metallized PET film. Each piece is slit into three sections and each section is rolled and taped to itself in the shape of a cone. The six layers are nested and stapled at the midpoint to form a star-shaped bow. You indicate that the cone bow may also be imported separately.
The applicable subheading for all of the bows, whether imported individually or as assortments, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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