The tariff classification of plastic box bands from China

N252841 May 22, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia. PA 19111 RE: The tariff classification of plastic box bands from China Dear Mr. Stinson: In your letter dated April 24, 2014, on behalf of Liss Global, Inc., you requested a tariff classification ruling. Four sample packages were provided with your letter. Each package contains three box bands used as decorative components in gift wrapping. Each band is composed of a printed plastic strip, measuring approximately 2 ½ inches in width and 17 inches in length, with the ends secured together with an elastic string. A woven textile ribbon is threaded into slots at the center of the band and tied to form a bow. A paper gift tag is secured onto each bow. The band slides over a standard shirt-size gift box. As you requested, the samples will be returned. You suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:…Christmas ornaments. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Explanatory Note 9505(c) excludes packagings of plastics or of paper from classification in that heading. The applicable subheading for the box bands will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division