The tariff classification of an LED Ribbon Bow from China

N163498 May 19, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an LED Ribbon Bow from China Dear Ms. Aldinger: In your letter dated April 22, 2011, you requested a tariff classification ruling. The ruling was requested on Item 9015104, “Deluxe Decoration LED Ribbon Bow”. Two samples of the item were submitted for our examination; one will be returned and one will be retained for reference. The product is a bow consisting of several loops of two-inch wide, metallic, plastic strip joined with a metal wire twist tie at its center. The bow is approximately 9 1/2 inches in diameter with four tails measuring from 10 to 20 inches in length. The strip has thin metal wire encased within its margins, and has been perforated throughout its length and width with 1.5mm holes. Hidden within the loops of the bow is a string of LED lights powered by three AA batteries. You indicate that the bow is a decorative item to be marketed during the Christmas season. Although the bow is a composite good constructed of plastic strip and LED lights, Legal Note 1(l) to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), specifically excludes decorations other than electric garlands. The bow must therefore be classified by the plastic strip, which constitutes “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, HTSUS, which states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. Because the item is made directly to shape from plaiting materials, it is classifiable in heading 4602, HTSUS. The Deluxe Decoration LED Ribbon Bow will be classified under 4602.90.0000, 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