CLA-2-46:OT:RR:NC:2:230
Mr. David Lubeskie
Michael’s Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of a polypropylene bow from China
Dear Mr. Lubeskie:
In your letter dated March 7, 2008 you requested a tariff classification ruling.
A sample of the product to be classified, identified as a “Polypropylene Festive Bow,” was submitted. The sample is a bow made of gold colored 82 mm wide polypropylene strips perforated with multiple holes. The strips are folded several times into a bow approximately 8 or 9 inches wide with short 4” long streamers. The bow’s shape is held in place by a metal wire twist tie that is also used to attach the bow to another article.
You state that this bow will be imported under Michael’s “Celebrate It” brand. These bows will be sold during major festive occasions, such as Easter or Christmas, and will be used to adorn various festive articles, such as Easter baskets or Christmas trees. In addition, they will be used to adorn gift packages. Therefore, you believe that the subject bow should be classified as either Christmas ornaments in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS) or as other festive articles in subheading 9505.90.6000, HTSUS.
However, the subject bow is neither a Christmas tree topper bow with long streamers nor a bow-tie shaped bow with two trailing ribbons used to decorate a Christmas tree. Moreover, the subject bow serves to adorn gift packages. Such multi-use bows are not limited to holiday use. Therefore, the subject bow cannot be classified under any of the subheadings for festive articles of heading 9505, HTSUS.
The applicable subheading for the “Polypropylene Festive Bow,” represented by the sample, will be 4601.99.0500, HTSUS, which provides for: Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles. . .: Other (than mats, matting and screens of vegetable materials): Other (than of bamboo, rattan or other vegetable materials): Plaits and similar products of plaiting materials, whether or not assembled into strips. The rate of duty will be 2.7 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division