CLA-2-63:RR:E:NC:N3:351
Mr. Tony To
Silver Lining Limited
29/F Paul Y Centre
51 Hung To Road
Kwun Tong, Hong Kong
RE: The tariff classification of a bow and ribbon set from China.
Dear Mr. To:
In your letter dated July 19, 2010, you requested a tariff classification ruling.
You submitted a bow and ribbon set, CB-3A. It consists of a roll of 10m of curling ribbon, a bow, and a curly bow, packaged together for retail sale. All are made of extruded polypropylene.
The curling ribbon measures 5mm in width; it meets the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The bow and the curly bow exceed 5mm in width and thus are considered to be “plaiting materials” for tariff purposes. Chapter 46, Note 1, HTSUS, noted.
The bows and ribbon packaged together are considered a set for tariff purposes. Because two of the items (the bows) are classified in heading 4602, and the other (the ribbon) is in heading 5404, the essential character of this set is imparted by the bows. General Rules of Interpretation 2 and 3, HTSUS, noted.
The applicable subheading for the bow and ribbon set will be 4602.90.0000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). 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 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division