CLA-2-46:OT:RR:NC:4:434
Mr. Ted Conlon
Fourstar Group USA, Inc.
189 Main Street, Ste. 31
Milford, MA 01757
RE: The tariff classification and country of origin of Pew Bows from Cambodia
Dear Mr. Conlon:
In your letter, dated November 29, 2018, you requested a tariff classification and country of origin ruling. A prototype sample of one style of decorative bow was provided for our review and will be retained.
Item C2700030 is described as a “Pew Bow” designed to decorate a church pew or similar for an event such as a wedding. The bow is constructed of 80% polypropylene (PP), 20% polyethylene (PE) plastic ribbons, the widest ribbon measuring approximately 7 cm wide. A narrower 3 cm wide ribbon is attached down the middle of the wider one for a decorative effect. A 6 mm ribbon is used as the pull mechanism when the customer forms the bow. The bow is packaged and sold in its collapsed form. The consumer will follow the included instructions to pull the bow into its finished, fluffed-out shape.
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 pew bow constitute plaiting materials, as they meet the definition in Chapter 46, which includes strips of plastic, and measure over 5 mm in apparent width.
Therefore, the applicable subheading for the decorative pew bow 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, parent rolls of polypropylene and polyethylene 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 cut to length, assembled into the flattened 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