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NY L81019




December 6, 2004

CLA-2-46:RR:NC:SP:230 L81019

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.90.0000

Mr. Arbuth Bumgarner
Hernando Moss, Inc.
1151 E. Cleveland St.
Hernando, FL 34442

RE: The tariff classification of a paper bow from China.

Dear Mr. Bumgarner:

In your letter dated November 17, 2004, you requested a tariff classification ruling.

A sample of a five-inch-long paper bow, of a kind used to decorate gift packages, floral arrangements and the like, was submitted for our examination. It consists of several strips of paper that have been bundled together and looped into a bow formation, knotted in the center. The individual strips, which have an apparent width of approximately 3/16”, appear to have been folded lengthwise into that narrow state from wider (1½”) strips, prior to being made into the bow. The article also incorporates a two-foot length of fine, paper-wrapped metal wire, which runs through the knot, and is presumably included to facilitate attachment of the bow to other objects.

The applicable subheading for the above-described paper bow will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other than of vegetable materials. The rate of duty will be 3.5%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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