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NY C80345




November 3, 1997

CLA-2-39:RR:NC:2:221 C80345

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 3926.90.9880; 5404.90.0000; 9505.90.4000

Ms. Debra A. Tremblay
Affiliated USA, INC.
100 Walnut Street
Champlain, NY 12919

RE: The tariff classification of ribbons, bows and streamers from Canada.

Dear Ms. Tremblay:

In your undated letter, received in this office on October 8, 1997, on behalf of Festive Products CBS Inc., you requested a tariff classification ruling.

Five samples were submitted with your letter. The "Twistery Glittery Ribbon" (Item A) is a twisted plastic strip over 5 millimeters in apparent width. The twisted ribbon is meant for use as a decorative wrap or tie for gift packages. The metallic streamer (Item B) is a decorative article for festive occasions. The curling ribbon (Item D) is a strip of synthetic textile material. The curling ribbon is imported on a spool and measures 4.76 millimeters in width. The festive bow and matching ribbon (Item E) are both composed of plastics. The bow and ribbon are packaged together for retail sale and are classified together as a set. The bow imparts the essential character to the set.

The applicable tariff provision for the Twistery Glittery Ribbon will be 3926.90.9880, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable tariff provision for the streamers will be 9505.90.4000, HTSUSA, which provides for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free. The applicable tariff provision for the curling ribbon will be 5404.90.0000, HTSUSA, which provides for strip and the like of synthetic textile materials of an apparent width not exceeding 5 millimeters. The general rate of duty will be 3.6 percent ad valorem.

The applicable tariff provision for the festive bow and matching ribbon will be 3926.40.0000, HTSUSA, which provides for other articles of plastics, statuettes and other ornamental articles. The general rate of duty will be 5.3 percent ad valorem.

You also submitted a sample of plastic ribbon 19.05 millimeters in width (Item C). Before we can issue a ruling for this item, we need to know the type of plastic the ribbon is composed of.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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