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 > 2008 NY Rulings > NY N026434 - NY N026595 > NY N026441

Previous Ruling Next Ruling
NY N026441





May 7, 2008

CLA-2-83:OT:RR:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

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

RE: The tariff classification of a pipe cleaner bow from China

Dear Ms. Wieckowski:

In your letter dated April 21, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

The merchandise under consideration is described as a Pipe Cleaner Bow Assortment (sku# 149XCB1602). It consists of a 5 inch red pipe cleaner bow and a 5 inch white pipe cleaner bow. The bows are made of polyester filament, plastic metallized (Holographic) filament and steel wire. The wire is twisted around the polyester and plastic metallized filament to create a pipe cleaner-like component. The pipe cleaner-like component is formed into a series of approximately 20 loops and is attached to a paper bow chip. The back of the paper bow chip contains a self adhesive paper back piece of foam, which allows the bow to be attached to a package. The Pipe Cleaner Bow Assortment will be marketed and sold at the retail level as a Christmas gift-wrap accessory.

Your letter indicates that you believe the Pipe Cleaner Bow Assortment is classified in subheading 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included; of man made fibers. We disagree with this classification. The bows are not made of a yarn or strip of heading 5404 or 5405, therefore, they cannot be articles of heading 5609.

The applicable subheading for the Pipe Cleaner Bow Assortment will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: