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NY N014742





August 23, 2007

CLA-2-63: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 a bow assortment 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 samples that you submitted are being retained by this office.

The product submitted with your request is identified as Luxury Bow Set SKU #249XBW1756. The product is an assortment of three decorative bows packaged for retail sale in a clear plastic box.

Bow #1, identified as a “Dot Top Spiky Bow,” is a bow measuring 4.5 inches in diameter that has the appearance of being made of numerous cones, each one topped with a flat circle. The bow is made from four stacked pieces of extruded metallized polyethylene plastic sheeting. Each individual sheet is slit into six sections and each section is rolled and taped to itself in the shape of a cone with a projecting flat circle at the top. The four sheets are nested and stapled at the midpoint to form a star-shaped bow. The constructed bow is stapled to a paperbacked self-adhesive plastic strip that is used to attach the bow to a package. You refer to this self-adhesive strip as a “bow chip.”

Bow #2, identified as a “Swirl with White Boa Bow,” is a bow measuring 4.5 inches in diameter that gives the illusion of being made of multiple individual swirling metallic loops with a fluffy feather center. The bow is made from two components. The first component is an extruded metallized polyethylene plastic sheet that measures 3.75 inches in length and 5.125 inches in width. The sheet is cut across the center portion to form multiple arching “strips” that are 0.125 inch in width. These “strips” are not cut completely through to either the top or the bottom, leaving both the top margin and the bottom margin intact. The metallized sheet is folded in half and the two intact margins are attached via an adhesive strip. The second component consists of domesticated turkey feathers that are glued to a one inch square piece of cardboard and then glued to a small plastic spool. The slit and folded metallized plastic sheet is wrapped around the base of the plastic spool of the turkey feathers and is attached with adhesive. The constructed bow is then attached to a paperbacked self-adhesive plastic bow chip.

Bow #3, identified as a “Red Metallic Fountain Bow,” is a bow measuring 4.5 inches in diameter that gives the illusion of being made from multiple loops of wider metallic strips interspersed with multiple loops of thinner metallic strips. The bow is made from an extruded metallized polyethylene plastic sheet measuring 4.875 inches in width and 10.5 inches in length. The sheet is cut along its width to form multiple “strips,” some 0.0625 inch in width and some 0.1875 inch in width. These “strips” are not completely cut through to either the top or the bottom, leaving both the top margin and the bottom margin intact. The metallized sheet is folded in half and the two intact margins are attached with an adhesive strip. An adhesive foam tape is added to one end of the sheet. The combined slit sheet and foam tape is wrapped around a small plastic spool and secured with adhesive. The constructed bow is then attached to a paperbacked self-adhesive plastic bow chip.

You suggest classification of the Swirl with White Boa Bow in subheading 6307.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of feathers or down, since the cost of the feathers, though slightly less than the cost of the plastic strip, closely approximates the cost of the plastic strip. Note that the cost of the plastic tube portion of the turkey strip is considered with the cost of the plastic strip in comparing the relative costs of the components. More importantly, the predominant effect of the bow is imparted by the metallic strip component. The feathers provide a fluffy center that enhances the appearance of the bow, but the overall appearance and effect of the bow is that of a metallized plastic strip bow.

The applicable subheading for the Dot Top Spiky Bow, the Swirl with White Boa Bow and the Red Metallic Fountain Bow will be 3926.40.0000, 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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