CLA-2-46:OT:RR:NC:4:434
Mr. Bo James
Lisa Ragan Customs Brokerage
1 Clay Place
Hapeville, GA 30354
RE: The tariff classification of gift bows from China
Dear Mr. James:
In your letter, dated May 2, 2019, you requested a tariff classification ruling on behalf of your client, Flower, Inc. Samples of two styles of gift bows were provided for our review and will be retained.
Item one is a pull bow constructed of plastic strips measuring approximately 32 mm in width. The bow is packaged and sold in its collapsed form. The consumer will follow the included instructions to pull and gather the bow into its finished shape.
Item two is a bow made up of curled ribbons that have been stapled together in the center with the ribbons radiating out in all directions. The ribbons are plastic and measures approximately 6 mm in width. A small paperboard square is attached to the back and includes an adhesive strip for attaching the bow to a package.
In your letter, you suggest that the bows are classifiable in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. We disagree. Commonplace colored ribbons and a generic red bow are not recognized festive motifs limited to a specific festive occasion.
Rather, the items are made up of plaiting materials. Note 1 to Chapter 46, 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) to include:
“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 curly ribbon bow and the pull bow constitute plaiting materials, since they meet the Chapter 46 definition, which includes strips of plastic, and measure over 5 mm in width.
Therefore, the applicable subheading for both 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 duty rate 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.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 4602.90.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4602.90.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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