The tariff classification of Bows from China.

N295086 March 21, 2018 CLA-2-46: OT: RR: NC: 4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000; 6307.90.9889 Terry Choi Monday Beauty Limited 8/F Pioneer Place 33 Hoi Yuen Road, Kwun Tong, HK CHINA RE: The tariff classification of Bows from China. Dear Mr. Choi: In your letter, dated February 5, 2018, you requested a tariff classification ruling. Additional information was received in response to an inquiry from this office. Samples of two gift bows were submitted for review and will be retained for reference. Item 1, SKU#269973, “Curly Varnish Holo Dot Bows,” are gift bows fashioned from polyvinyl chloride (PVC) plastic ribbon; the ribbon measures approximately 6 mm in width. The ribbon has been curled and bundled to form a cascade effect and is stapled in the middle to hold its shape. The finished dimensions of the bows are approximately 11.43 cm in length by 12.7 cm in width. A small, adhesive-backed paperboard card is affixed to the underside for attaching to packages and the like. The ribbon used to form the curly bows, which is plastic strip over 5 mm in width, is a “plaiting material,” as defined by Note 1 to Chapter 46 of the Harmonized Tariff Schedule of the United States (HTSUS) and by General Note (3) to the Explanatory Notes to the Harmonized Commodity Description and Coding System. Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings. Item 2, SKU#256542, “Bow Burlap Floral Gem 2PK” is a decorative item composed of a woven linen fabric gathered to resemble a flower. A faux gem composed of plastic is glued in the center of the item which also helps to keep it together. A small, adhesive-backed paperboard card is affixed to the underside for attaching to packages and the like. The item measures 3 1/4" in width and comes packaged on a retail card, two bows to a card. The applicable subheading for Item 1, SKU#269973, Curly Varnish Holo Dot Bows, will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Other. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for Item 2, SKU#256542, Bow Burlap Floral Gem 2PK, will be 6307.90.9889, HTSUS, which provides for Other made up textile articles: Other. The rate of duty will be 7 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 https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division