The tariff classification of gift bows

N122895 September 30, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Tony To Silver Lining Limited 29/F Paul Y Centre 51 Hung To Road Kwun Tong, Hong Kong China RE: The tariff classification of gift bows Dear Mr. To: On September 13, 2010, you electronically requested a tariff classification ruling. The ruling was requested for three gift bows, Style A, Style B (identified by product number SH-62/3C), and Style C (product number No: 4(9)). Samples of each bow have been reviewed. Style A, “3 Curly Bow”, is a retail unit of three gift bows, each consisting of ten bundled strips of curled polypropylene (PP) and polyethylene terephthalate (PET) ribbons. The strips measure 6mm wide and approximately 30” long in their uncurled state. Each curled gift bow measures approximately 6” in diameter. The ribbons are taped together at their centers and stapled to an adhesive-backed paperboard card, used to attach the bow to a gift. Style B (SH-62/3C), “3 Curly Bow”, is also a retail unit of three gift bows, each consisting of nine bundled strips of PP and PET ribbons. The ribbons are metallic and have a holographic, confetti-like surface effect. The ribbons are curled and crimped at 4mm intervals to give a geometric, 9-sided effect to the curls. The strips measure 6mm wide and approximately 27” long in their uncurled state. Each curled gift bow measures approximately 6” in diameter. The ribbons are taped together at their centers and stapled to an adhesive-backed paperboard card, used to attach the bow to a gift. Style C (No: 4(9)), is a single gift bow consisting of 19mm wide PP ribbon looped several times and stapled in the center to form a rosette. The bow is approximately 6” in diameter. Stapled to a ribbon loop at the center of the rosette is a die-cut, polyvinyl chloride (PVC) plastic, metallic decoration that states “Happy Birthday”. The decoration measures approximately 3” square. The rosette is stapled to an adhesive-backed paper rectangle, used to attach the bow to a gift. The applicable subheading for each style of gift bow will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division