The tariff classification of an American Flag Bow from China

N191244 November 28, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Aaron Cullen Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an American Flag Bow from China Dear Mr. Cullen: In your letter, dated October 29, 2011, you requested a tariff classification ruling on behalf of your client, CVS Caremark. The ruling was requested on item 338427, “American Flag Bow”. A sample was submitted for our review and will be returned to you, as requested. The product is a decorative bow measuring approximately 14 inches by 18 inches. It is made up of three 4 1/4-inch-wide, flocked strips fastened together at the center with a wire twist tie. According to the information provided, the strips are composed of 62 percent polyethylene and 38 percent acrylic. The plastic strips are white and are coated with colored flocking. Two of the plastic strips are doubled to form the bow loops. Blue flocking is applied to these strips; star-shaped negative spaces allow the white plastic to show through. One additional strip forms the tails of the bow; red flocking stripes are applied evenly to this strip to give the appearance of alternating white and red stripes. The overall effect is that of an American flag. The plastic strip from which the bow is constructed constitutes “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (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. General Explanatory Note 3 to Chapter 46 specifically includes plastic strip exceeding 5mm in width. Because the bow is an item made directly to shape from plaiting materials, it is classifiable in heading 4602, HTSUS. The American Flag 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