United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I85246 - NY I85296 > NY I85285

Previous Ruling Next Ruling
NY I85285





August 26, 2002

CLA-2-39:RR:NC:SP:221 I85285

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 5404.90.0000; 3920.20.0000

Ms. Gail Hagans
D.L. Bynum & Company, Inc.
510 Plaza Drive, Suite 1890
Atlanta, Georgia 30349

RE: The tariff classification of pull bows and curling ribbons from China.

Dear Ms. Hagans:

In your letter dated August 8, 2002, on behalf of IBS, LLC, you requested a tariff classification ruling.

Samples were provided with your letter. The pull bows are composed of strip over 5 millimeters in width. The strip is cut to shape and is constructed so that when a narrow strip is pulled, the bow is formed.

The curling ribbons are composed of polypropylene strip. Some of the ribbons are over 5 millimeters in width. Other ribbons appear to be approximately 5 millimeters in width. The classification depends, in part, on the width of the strip.

You recommend classification in subheading 5806.39.3080, HTS. However, neither product is composed of a woven fabric, and therefore these products cannot be classified in this subheading. In any event, the pull bow is made from strip over 5 millimeters in width and is a plastic product of chapter 39.

The applicable subheading for the pull bows will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for those curling ribbons composed of strip not over 5 millimeters in width, will be 5404.90.0000, HTS, which provides for synthetic monofilament...; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. The general rate of duty will be 1 percent ad valorem. The applicable subheading for the curling ribbons composed of strip over 5 millimeter in width will be 3920.20.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of propylene. The rate of duty will be 4.2 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: