CLA-2-46:OT:RR:NC:4:434
Ms. Michelle Klein
Fourstar Group USA, Inc.
925 Grant Street
Akron, OH 44311
RE: The tariff classification and country of origin of Curly Gift Bows from Cambodia
Dear Ms. Klein:
In your letter, dated September 7, 2018, you requested a tariff classification and country of origin ruling. Manufacturing information was supplied as part of the submission. Prototype samples of three styles of gift bows were provided for our review and will be retained.
Item V23000463 is a “Curly Bow” on a retail backer card. The gift bow is constructed of 6 mm wide, or greater, curled strips of plastic ribbon stapled together in the center with the loose spiral curls of ribbon radiating out in all directions. In its imported form, the bow will have an adhesive back for attaching to a gift.
Item V23000464, “2 Count Curly Bow w/Happy Birthday,” consists of two decorative gift bows on a retail backer card. Each gift bow is constructed of strips of curled plastic ribbon, the ribbons measuring approximately 8.8 mm to 10 mm in width. The ribbons are stapled together in the center with the loose spiral curls radiating out in all directions. A die-cut plastic “Happy Birthday” tag is attached for additional embellishment. In their imported form, the bows will have an adhesive back for adhering to a gift.
Item V23000465, 1 Count Gift Bow Curly Pastel,” is a decorative gift bow on a retail backer card. The gift bow is constructed of strips of curled, metallic-finish plastic ribbon, the ribbons measuring approximately 5.3 mm in width. The ribbons are stapled together in the center with the loose spiral curls radiating out in all directions. In its imported form, the bow will have an adhesive back for attaching to a gift.
In regards to classification, Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials” as follows:
“…materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.”
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 46 further define plaiting materials in General Note (3) as:
“Monofilament and strip and the like of plastics of Chapter 39 (but not monofilament of which no cross sectional dimension exceeds 1 mm nor strip or the like of an apparent width not exceeding 5 mm, of man made textile materials, of Chapter 54).”
The plastic strips forming the gift bows constitute plaiting materials, as they meet the definition of Chapter 46, which includes strips of plastic, and measure over 5 mm in apparent width.
Therefore, the applicable subheading for the three styles of gift bows 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. The general 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 the World Wide Web at https://hts.usitc.gov/current.
You also requested a country of origin determination. Per your submission, rolls of PP and PE plastic sheeting, measuring 50 cm wide and 1000 meters in length are manufactured in China. These rolls are shipped to Cambodia where they are slit into ribbons. Still in Cambodia, the ribbons are then curled or looped, and machine-made into the various configurations of the finished bows and packaged for retail. Photos of these processes were provided.
Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin” within this part. A substantial transformation occurs when articles lose their identity and become articles having a new name, character or use.
In the instant case we find that the bulk rolls of plastic sheeting do undergo a substantial transformation in Cambodia to become the finished bows, taking on a new name, character and identity. The country of origin for the bows will be Cambodia.
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