The tariff classification of decorative bows from China

N208957 March 29, 2012 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Brett Stewart Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of decorative bows from China Dear Mr. Stewart: In your letter, received March 13, 2012, you requested a tariff classification ruling. The ruling was requested on 3 decorative bows, identified as item 198926, “Plastic glittered bow”, item 191718, “Plastic flocked bow”, and item 198922, “Large plastic flocked bow”. Three representative samples were submitted for our review. Item 191718, the “plastic glittered bow”, measures approximately 9 inches by 7 inches. It is composed of six 2 ½-inch-wide plastic strips fastened together at the center with a staple. The plastic strips are clear and are coated on top with a gold plastic glitter. Two of the plastic strips are doubled to form the bow loops. Two additional plastic strips form the tail of the bow. Item 191718, the “plastic flocked bow”, measures approximately 20 inches by 9 inches. It is composed of five 2 ½ -inch-wide, flocked plastic strips fastened together at the center with a plastic twist tie. The plastic strips are coated with colored flocking. Four of the plastic strips are doubled to form the bow loops and one additional strip forms the tails of the bow. Item 198922, the “large plastic flocked bow”, measures approximately 19 inches by 18.5 inches. It is composed of six 6- inch-wide, flocked plastic strips fastened together at the center with a wire twist tie. The plastic strips are clear and are coated with colored flocking. Four of the plastic strips are doubled to form the bow loops and two additional strips form the tails of the bow. The plastic strips from which the bows are constructed constitute “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 bows are items made directly to shape from plaiting materials, they are classifiable in heading 4602, HTSUS. The applicable subheading for the decorative bows will be 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, Thomas J. Russo Director National Commodity Specialist Division