CLA-2-56:OT:RR:NC:N4:351
Ms. Diane L. Weinberg
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Ave.
24th Floor
New York, NY 10022
RE: The tariff classification of plastic ribbons and bows from China and Indonesia
Dear Ms. Weinberg:
In your letter, received May 4, 2015, you requested a tariff classification ruling on behalf of your client, LBW Group. Samples were submitted for our review.
The ruling request was submitted with five sample products that contain multiple items. In your letter, you request that each of the items within the products be considered separately. We will, however, only classify the products as presented, or, rather, in the condition in which they are imported.
The first three samples are retail packages each containing two spools of plastic strip ribbon used for gift decoration. Item RIBD-01 includes four colors of metalized curling ribbon measuring less than 5mm in width and six colors of metalized ribbon measuring more than 5mm in width. Item RIBD-04 includes four colors of ribbon, each measuring less than 5mm in width, three of which are metalized, and all embossed to appear woven. The package also includes six colors of ribbon, three of which are metalized, each measuring over 5mm in width. Item RIBD-03 includes four colors of plastic ribbon measuring less than 5mm in width, and six colors measuring more than 5mm in width, including one that is metalized.
The remaining two samples are assortments of bows made of plastic strip measuring over 5mm in width. Item BOW4-06 is a retail card with four bows made from plastic strip of varying widths. Item BOW12-01 is a plastic retail bag that contains 12 bows made from plastic strip of varying colors and widths.
As you note, plastic strip measuring less than 5mm in width constitutes a textile, and items made with plastic strip exceeding 5mm in width constitute articles of plaiting materials.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rules of Interpretation (GRI) 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. We find that the ribbon spool packs meet the definition of a set.
The essential character of a set may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Because the quantities of ribbon under 5mm in width and over 5mm in width are essentially identical, no item gives the products their essential character. Therefore, in accordance with General Rule of Interpretation 3(c), the sets are classifiable by the ribbon that occurs last in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for items RIBD-01 and RIBD-04 is 5605.00.1000, HTSUS, which provides for Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: Metal coated or metal laminated man-made filament or strip or the like, ungimped, and untwisted or with twist of less than 5 turns per meter. The rate of duty is 7.5 percent ad valorem.
The applicable subheading for item RIBD-03 is 5404.90.0000, HTSUS, which provides for Strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm: Other. The rate of duty is free.
The applicable subheading for items BOW12-01 and BOW4-06 is 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. The rate of duty is 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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division