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NY N014600




August 17, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Sandy Wieckowski
Expeditors Tradewin LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of bows from China

Dear Ms. Wieckowski:

In your letter dated July 9, 2007, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The sample that you submitted is being retained by this office.

Luxury Bow Set SKU #249XBW1753 is an assortment of three bows packaged for retail sale in a clear plastic box. Each bow measures 4.5 inches in diameter. Bow #1 is referred to as a green metallic hedgehog bow. It has the appearance of a bow made from multiple individual strips radiating from a common center. The bow is made from two metallized plastic sheets measuring 12 inches in length. The sheets measure approximately 2.5 inches in width at one end and taper downward to 1.5 inches in width at the other end. Each sheet is cut across its width to form multiple thin “strips” that are approximately .125 inch in width. However, these strips are not completely cut through, leaving the bottom margin of the sheet intact. The two slit sheets are glued to each other along the intact margins to form a two layer construction. The combined slit sheets are wrapped around a small plastic tube-shaped core, the shorter end first, and attached with additional adhesive. The constructed bow is attached to a paperbacked self-adhesive strip that allows the bow to be attached to a package or other surface. The finished bow gives the illusion of having been made from individual strips, shorter ones at the center and longer ones at the outside.

Bow #2 is referred to as a white velvet and holographic fountain bow. It has the appearance of a bow made from multiple loops of thin velvet interspersed with a small quantity of multiple loops of thinner metallic strips. The bow is made from an extruded plastic sheet, measuring approximately 7.75 inches in length and 4.875 inches in width, that is coated with an acrylic textile dust to give it a velvet appearance. The sheet is cut across its width to form multiple thin “strips” that are approximately .125 inch in width. These strips are not cut through to either the top or the bottom, leaving both the top margin and the bottom margin intact. The velvety sheet is folded over and the intact borders are glued together. A smaller extruded metallized holographic plastic sheet is similarly slit, leaving the top and bottom margins intact. The metallic sheet is folded over and the intact borders are glued together. The metallic sheet is glued to the velvety sheet at the intact borders. The combined slit sheets are then wrapped around a small plastic tube-shaped core and secured with additional adhesive. The constructed bow is attached to a paperbacked self-adhesive strip that allows the bow to be attached to a package or other surface. The finished bow gives the illusion of having been made from individual velvety strips and metallic strips.

Bow #3 is referred to as a red holographic bow. It has the appearance of a bow made from multiple loops of thin metallic holographic strips. The bow is made from an extruded plastic sheet, measuring approximately 10.8125 inches in length and 4.75 inches in width. The sheet is cut across its width to form multiple thin “strips” that are approximately .125 inch in width. These strips are not cut through to either the top or the bottom, leaving both the top margin and the bottom margin intact. The slit sheet is folded in half and the two intact borders are attached with an adhesive strip. The folded slit sheet is wrapped around a small plastic tube-shaped core and secured with additional adhesive. The constructed bow is attached to a paperbacked self-adhesive strip that allows the bow to be attached to a package or other surface. The finished bow gives the illusion of having been made from individual metallic looped strips.

The applicable subheading for the green metallic hedgehog bow, the white velvet and holographic fountain bow and the red holographic bow, whether imported separately or as an assortment, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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,

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