Application For Further Review of Protest No. 1001-95-108370; Berwick Industries, Inc.; Various Decorated Plastic Bows

HQ 958871 July 17, 1996 CLA-2 RR:TC:FC 958871 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Area Director JFK Airport U.S. Customs Service Building 77 Jamaica, New York 11430 RE: Application For Further Review of Protest No. 1001-95-108370; Berwick Industries, Inc.; Various Decorated Plastic Bows Dear Area Director: The following is our response to the referral by the Chief, Residual Liquidation and Protest Branch, dated January 30, 1996, of the request for further review of the above-referenced protest. FACTS: The consumption entries covering the imported merchandise were liquidated between August 25 and September 8, 1995, under the provision for other ornamental articles of plastic, in subheading 3926.40.0000, Harmonized Tariff Schedule of the Unites States (HTSUS), with duty at the 1995 general rate of 5.3 percent ad valorem. A timely protest under 19 U.S.C. 1514 was received on September 28, 1995. The protestant requested reliquidation of the entries under the provisions for other Christmas ornaments in subheading 9505.10.2500, or as other festive articles in subheading 9505.90.6090, HTSUS, with free 1995 rates of duties. The articles are described as Veltex Bows, Trim Time Bows, Perfect Bows, Polypropylene Bows, and Netting Pull Bows of plastic. The sample package of Veltex Bows are referred to as Holiday Classics, Indoor/Outdoor Decorations. The bows are red, made of polypropylene, about 3 inches across with 2 « inch ribbons or tails. Each bow is tied at its midsection by a gold colored metallic braid with wire tinsel strings in the back of the bow which would permit one to tie the bows to a package or other article. The other samples consist of ribbons of polypropylene, of various sizes and colors that can be folded and tied into the shape of decorated bows. ISSUE: The issue is whether the articles are classified as Christmas ornaments or festive articles, in heading 9505, HTSUS. LAW AND ANALYSIS: The articles which are the subject of this protest were also the subject of Headquarters Ruling Letters 952969, dated March 15, 1994, 955596, dated March 15, 1994, 955587, dated March 21, 1994, and 957710, dated September 1, 1995, which held that the articles were classified in subheading 3926.40.0000, HTSUS, as other ornamental articles of plastic. We adhere to those rulings and they are incorporated in full by reference as part of this decision. HOLDING: The bows and ribbons, as described above, are classified as other ornamental articles of plastic, in subheading 3926.40.0000, HTSUS. You are directed to deny the protest in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision and any reliquidations of entries in accordance with this decision must be accomplished prior thereto. Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Tariff Classification Appeals Division