The tariff classification of a decorative bow tie from China.

NY I82964 June 18, 2002 CLA-2-39:RR:NC:SP:222 I82964 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Irene Kwok CDP Asia Ltd. c/o Mr. Zakir Ally 330 Madison Avenue 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of a decorative bow tie from China. Dear Ms. Kwok: In your letter dated June 7, 2002, you requested a tariff classification ruling. The sample submitted with your letter is described as a polyvinyl chloride (PVC) bow tie used as a decoration on a perfume bottle. The bow tie is made from plastic strip that measures over 5 mm in width. The applicable subheading for the PVC bow tie will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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, National Commodity Specialist Division