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HQ 954903




September 13, 1993

CLA-2 CO:R:C:F 954903 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. R. Dorf
Dorf International Ltd.
20 Vesey Street
Suite 1400
New York, NY 10007

RE: Modification of NYRL 871488; Plastic decorative bows in 3926.40, HTSUSA, as articles of plastics, statuettes and other ornamental articles; Not 3926.90 other articles of plastics; HRL's 086937, 557058

Dear Mr. Dorf:

In New York Ruling Letter (NYRL) 871488, issued March 4, 1992, plastic decorative bows imported from Japan were classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

FACTS:

The articles at issue are bows composed of mylar strips approximately 5 inches in length by 1/2 inch in width. The strips have been cut to shape and twisted to form bows. The bows are backed with an adhesive rubber strip approximately one inch in length so that the bows will adhere to the desired surface.

ISSUE:

Whether the decorative bows are classified in subheading 3926.40 as other articles of plastics, statuettes and other ornamental articles, or in 3926.90 as other articles of plastics, other.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The subject merchandise is classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes.

Heading 3926 provides for other articles of plastics or materials of headings 3901 to 3914. At the six-digit subheading level 3926.40 includes other articles of plastics, statuettes and other ornamental articles, while 3926.90 includes other articles of plastics, other.

It is our position that insofar as the subject bows are decorative and designed to adorn gifts and other similar articles, they are appropriately described by the terms of subheading 3926.40 as ornamental articles. This position is in accord with Headquarters Ruling Letter (HRL) 557058, issued June 16, 1993, and HRL 086937, issued August 14, 1990, where a plastic "Christmas Tree Bow" and plastic gift package tie-ons, respectively, were classified in 3926.40.

HOLDING:

The decorative bows are classified in subheading 3926.40.00, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The applicable rate of duty remains 5.3 percent ad valorem.

NYRL 871488 is modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division

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