The tariff classification of gift bows from China

N304260 June 3, 2019 CLA-2-46:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Andrea Abraham Meeks, Sheppard, Leo & Pillsbury 4 Corporate Drive, Ste. 292 Shelton, CT 06484 RE: The tariff classification of gift bows from China Dear Ms. Abraham: In your letter, dated May 6, 2019, you requested a tariff classification ruling on behalf of your client, Expressive Design Group. Samples of two styles of gift bows were provided for our review and will be retained. The first sample gift bow is constructed of narrow, uncoated paper strips. The strips have been folded and twisted into a bow with its loops forming a kind of three-dimensional flower/star shape. On the back is stapled an adhesive piece of paperboard for attaching to a gift box. The second sample is of similar shape and construction, but is made of paper with colored aluminum foil glued to its surface for a decorative effect. You state that the bow is 97% paper, and the paper component predominates by weight and value. In your letter, you suggest that the bows are classifiable in subheading 4823.90, HTSUS, as other unspecified articles of paper. We disagree. While paper sheet may be classifiable in Chapter 48, bows constructed of paper strip are more specifically provided for in another tariff provision, in accordance with Chapter notes and existing rulings, such as NY L81019. Reference Note 2(ij) to Chapter 48 that excludes articles of Chapter 46. Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials” as follows: “…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.” The paper strips forming the bows, including those covered with metal foil, constitute plaiting materials, since they meet the Chapter 46 definition, which includes strips of paper. Therefore, the applicable subheading for the 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. The duty rate 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 https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4602.90.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4602.90.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division