The tariff classification of pull bows from China

N200814 January 27, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Marco Huang Test Rite Products Corporation 1900 South Burgundy Place Ontario, CA 91761 RE: The tariff classification of pull bows from China Dear Mr. Huang: In your letters dated Jan. 6 and 17, 2012, you requested a tariff classification ruling. You submitted a sample of a wedding ribbon set, identified on the box as Art.No. TB02C6103. Our sample package contains one fully formed bow and one in an unassembled, folded state; the box is large enough to contain ten or more folded bows, but we received only one. The bow is composed of two lengths of 1-3/4” narrow fabric; each is 87” long with a monofilament sewn in along each edge to provide stability and shape to the bow. The lengths are joined at one end and two pieces of fabric, each 1/8” wide, run the length. The fiber content is 50% polyamide and 50% Terylene, a polyester. If the 1/8” fabric is pulled, the wider fabric comes together in a bow measuring approximately 8” across. Both the unassembled and assembled bows are considered made up for tariff purposes according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the wedding ribbon set, Art.No. TB02C6103, containing one fully formed bow and unassembled pull bows, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification in either headings 5806, which provides for other narrow woven fabrics, or 6304, which provides for other furnishing articles. However, as the fabric is made up, as explained above, heading 5806 would not apply. As for heading 6304, decorative bows are not akin to the textile furnishing examples listed in the Explanatory Notes to that heading. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division