The tariff classification of CVS Deluxe Holiday Bows from China. Correction to Ruling Number N216983

N220377 June 8, 2012 CLA-2-46:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Brian G. Pearce Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of CVS Deluxe Holiday Bows from China. Correction to Ruling Number N216983 Dear Mr. Pearce: This replaces Ruling Number N216983, dated May 24, 2012, which contained a clerical error. 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, 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. A complete corrected ruling follows. In your letter dated May 8, 2012, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. You submitted four samples of item #367855 “Deluxe Holiday Bows”; they are nine-piece assortments of bows packed together for retail sale in sealed plastic bags. The bows are constructed of narrow plaiting strips, measuring approximately six millimeters in width, composed of 80% polypropylene and 20% polyethylene. 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 plaiting strips are shaped into bows measuring about 1-1/2" in diameter and stapled to a peel-off self-stick backing. The applicable subheading for the Deluxe Holiday Bows, item #367855, 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 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