CLA-2-62 OT:RR:NC:N3:353
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Ms. Judy Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754
RE: The tariff classification of items from China.
Dear Ms. Awana:
In your letter dated August 29, 2012, you requested a tariff classification ruling on behalf of your client, Pan Asian Creations Ltd. of Hong Kong.
You submitted four samples which will be returned to you. The LED-illuminated “Americana” bowtie (item #3642-10291) is constructed of 100% polyester woven fabric stuffed with polyfil and secured around the neck by elastic with a hook-and-loop closure on either end. The oversized novelty bowtie is not knotted, but made to look like a bowtie by securing self-fabric in a tight circle around the center. The bowtie has red and white stripes with white stars on a blue background, and measures approximately 10” x 6.” Inside of the bowtie there are battery-operated (batteries included) flashing LED lights. The lights are designed primarily to illuminate the bowtie and can be operated with a wired push-button mechanism that hangs from inside and causes the lights to flash for about 30 seconds, or by using the on-off slide switch inside the bowtie which will provide a continuous flashing of lights.
Ties and bowties conform to a certain standard of acceptable dress, i.e., of a kind customarily worn as an accessory to traditional wearing apparel, such as a suit or sport coat. The "bowtie" in question is oversized, made of bright fabric, and is secured to the neck by non-traditional elastic. Since the instant "bowtie" would not be worn with traditional wearing apparel, it is not a bowtie for the purposes of heading 6215.
The applicable subheading for the LED-illuminated “Americana” novelty bowtie (item #3642-10291) will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6 percent ad valorem.
Also submitted are two samples of decorative lanterns. The first, the solar-powered patriotic “Americana” lantern (item #3617-08042), is a globe-shaped decorative lantern, made in the traditional Chinese lantern style to be used primarily as a decoration. It has a collapsible metal wire frame covered in woven nylon fabric. It has red and white stripes with white stars on a blue background and measures approximately 10 inches high and 10 inches in diameter at its widest point. The translucent nylon globe, which can be flattened for storage purposes, is packaged with a 9-inch-long metal wire used to support the frame once placed inside the globe, and a 3-1/2- inch-wide metal wire handle used to hang the lantern as a party decoration. Permanently affixed within the top of the lantern is a plastic disk housing a rechargeable, solar-powered battery, and three small light emitting diode (LED) bulbs. An on-off slide switch is embedded in the disk within the lantern.
The three LED bulbs serve only to illuminate the lantern from the inside. This collapsible nylon lantern is not designed to be a primary source of light, but is instead designed only to illuminate the lantern decoration.
The second decorative globe-shaped lantern, B/O Halloween (item #PLH39267), is battery- operated (batteries not included). When turned on, a small bulb inside the bottom of the lantern illuminates the colored shade. The bulb serves only to illuminate the lantern from the inside.
This lantern is also made in the traditional Chinese lantern style and is made of a collapsible metal wire frame covered in paper and designed with white dancing skeletons on a black background. Attached to the top of the lantern is a plastic hanging hook. Packaged with the lantern is a 7-1/2-inch plastic insert to support the frame once placed inside the globe.
The applicable subheading for the solar-powered “Americana” lantern (item #3617-08042) and the battery-operated B/O Halloween lantern (item #PLH39267) will be 9505.90.4000, HTSUS, which provides for “Festive, carnival, or other entertainment articles…: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The rate of duty will be Free.
LED Hanging Patriotic American Décor (item #3612-13046) is a heart-shaped hollow molded plastic decoration meant to be hung by a braided cord. The lights in this battery-operated decoration do not provide any significant illumination to the surrounding area; instead they are designed primarily to illuminate the decoration. The front is colored in red and white stripes with white stars on a blue background.
The applicable subheading for the LED Hanging Patriotic American Décor will be 3926.40.0000, HTSUS, 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.
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 the 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division