CLA-2-46:OT:RR:NC:N4:434
Terry Choi
Silver Timing Ltd.
Unit 801-802
8/F Pioneer Place
33 Hoi Yuan Road, Kwun Tong, Hong Kong
CHINA
RE: The tariff classification of a light up gift bow from Vietnam or Cambodia
Dear Mr. Choi:
In your letter, dated April 22, 2024, you requested a tariff classification ruling. In lieu of samples, photos and descriptive information were submitted for our review.
The items under consideration are “Light Up Gift Bows.” The bows are constructed of plastic ribbon that has been looped several times to form a rosette. In the middle of each bow a spray of short fiberoptic filaments lights up to create a colorful stamen effect. The bows are mounted to a small plastic housing that holds an LR44 battery (included) to power the lights. An on/off switch on the side of the housing allows for control of the lights that will change color and flash. A small, adhesive-backed paperboard card is affixed to the underside for attaching to packages and the like. The bows will come in multiple sizes made from plastic ribbon of various widths: 3 mm, 5 mm, 6 mm, 8 mm, 18 mm, and 30 mm.
Plastic strip, including plastic ribbon, over 5 mm in width is considered to be a “plaiting material,” as defined by Note 1 to Chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS) and by General Note (3) to the Explanatory Notes to the Harmonized Commodity Description and Coding System. Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings.
Therefore, the applicable subheading for the light up bows with ribbon measuring 6 mm, 8 mm, 18 mm and 30 mm in width will be 4602.90.0000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Other.” The rate of duty will be 3.5 percent ad valorem.
The plastic strips that measure 3 mm or 5 mm meet the dimensional requirements of textile strip contained in Section XI, Legal Note 1(g), HTSUS and are considered a textile for tariff purposes. Also, according to the terms of Legal Note 1 to Chapter 54, HTSUS, such strip is not considered to be a man-made fiber.
The applicable subheading for the bows with strips measuring 3 mm and 5 mm in width, will be 5609.00.4000, HTSUS, which provides for “Articles of strip or the like of heading 5404, not elsewhere specified or included; Other.” The rate of duty will be 3.9 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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division