The tariff classification of plastic bows from China

N253963 June 24, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of plastic bows from China Dear Ms. Aldinger: In your letter dated May 21, 2014, you requested a tariff classification ruling. The two submitted samples are each identified as a Glitter Bow, Rite Aid Item 9033580. The item is a 12 inch, five loop, glitter bow. It is composed of polyvinyl chloride (PVC) plastic material, the front surface of which is covered with glitter. The bow is constructed of seven preformed, shaped pieces, five that have been shaped into loops and two pieces that each measure approximately 11” in length and hang diagonally in the bottom section of the bow. The seven pieces have been stapled together to form the completed bow, which measures approximately 9” wide by 12” high from the bottom of the bow to the top of the center loop. From the bottom of the bow to the top of the highest loops, one on each side, the bow measures approximately 14” in height. The bow will be imported in three assorted colors. Two samples were submitted; one gold and one red. These items are designed to be used as decorations. Each one is attached to a retail header card on which the words “Luxury Bow” and the trade name “Essentials” are printed. The applicable subheading for Rite Aid Item 9033580 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division