CLA-2 R:C:F 957710 K
Tariff No.: 3926.40.0000
Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park
Building C-1D
145th Avenue & Hook Creek Blvd.
Valley Stream, New York 11581
RE: Tariff Classification of Veltex Perfect Bows; Revocation of
New York Ruling Letter (NYRL) 842362
Dear Ms. Kearney:
In response to your letter of June 13, 1989, on behalf of
Berwick Industries, Inc., the Customs Service issued NYRL 842362,
dated June 29, 1989, which held that certain Veltex Perfect Bows
were classified in subheading 6307.90.9030, Harmonized Tariff
Schedule of the United States (HTSUS) (1989). This letter is to
inform you that NYRL 842362 no longer reflects the views of the
Customs Service.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
(hereinafter, section 625), notice of the proposed revocation of
NYRL 842362 was published on August 2, 1995, in the Customs
Bulletin, in Volume 29, No. 31. The following represents our
position.
FACTS:
The merchandise is called a "Veltex Perfect Bow", items
number PFV9 and PFV40. The merchandise is made from extruded
polypropylene (probably cut from larger strips or sheets). One
side of the bow is flocked with acrylic, giving it a velvet-like
appearance. One item measures 38 inches long and 1 7/16 inches
wide, the other is 86 inches long and 2 inches wide. A 1/4 inch
strip forms the articles into bows. The merchandise is
unassembled bows. A sample was submitted.
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ISSUE:
The issue concerns the proper classification of the
merchandise.
LAW AND ANALYSIS:
NYRL 842362, dated June 29, 1989, stated that the bows
described above, items number PFV9 and PFV40, were not
traditionally used during the Christmas season and therefor
subheading 9505.10.2500, HTSUS, was not applicable. The ruling
held that the bows were classified in subheading 6307.90.9030,
HTSUS (1989) as other made up articles of textile materials.
Under 19 U.S.C. 1625, Customs Headquarters published a
notice in the Customs Bulletin and Decisions, Vol. 28, No. 14,
dated April 6, 1994, which contained Headquarters Ruling Letters
(HRL) 952969, 955586, dated March 15, 1994, and HRL 955587, dated
March 21, 1994. These rulings revoked NYRL 835867, dated February
3, 1989, NYRL 843277, dated July 31, 1989, and HRL 089892, dated
October 15, 1991. The rulings concerned the classification of
similar veltex bows (assembled or unassembled), and whether they
were classified as other articles for Christmas festivities,
Christmas ornaments, in subheading 9505.10.2500, HTSUS, or as
other made up articles of textile materials, in subheading
6307.90.9986, HTSUS, or as other ornamental articles of plastics,
in subheading 3926.40.0000, HTSUS. The revocation rulings stated
that "because of the divergent functions throughout the year as a
decoration for the home, for gifts, etc., the (veltex) bows are
not traditionally associated or used with the particular festive
of Christmas." Accordingly, the veltex bows were not classified
in heading 9505. The revocation rulings further stated the
following.
The classification of plastics and textile combinations
is governed by the legal notes to the HTSUSA.
Specifically, the ENs to Chapter 39 indicate, in
pertinent part, that:
[The] classification of plastics and textile
combinations is essentially governed by Note
1(h) to Section XI, Note 3 to Chapter 56 and
Note 2 to Chapter 59.
Because the flocking portion of the veltex bows did not
qualify as "textile fabric" within the meaning of Section XI and
Chapter Notes, it was concluded that the flocking was not
considered as a fabric and that the veltex bows were not
classified in heading 6307, HTSUS.
The revocation rulings held that by virtue of Rule 1,
-3-
General Rules of Interpretation, HTSUS, the veltex bows as
described in the rulings, were classified as other ornamental
articles of plastic, in subheading 3926.40.0000, HTSUS.
Accordingly, the veltex bows as described in NYRL 842362, dated
June 29, 1989, are also classified in subheading 3926.40.0000,
HTSUS.
HOLDING:
The veltex bows as described above are classified as other
ornamental articles of plastic, in subheading 3926.40.0000,
HTSUS.
Pursuant to 19 U.S.C. 1625, NYRL 842362, dated June 29,
1989, is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), of the Customs Regulations
(19 CFR 177.10(c)(1)).
Sincerely
John Durant
Director,
Commercial Rulings Division