The tariff classification of twist ties from Taiwan

NY 802420 October 4, 1994 CLA-2-83:S:N:N3:113 802420 CATEGORY: Classification TARIFF NO.: 8309.90.0000 RE: The tariff classification of twist ties from Taiwan Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 Dear Ms. Webster: In your letter dated September 21, 1994, you requested a tariff classification ruling. The merchandise is a twist tie consisting of a length of wire sandwiched between two strips of gold foil. Your letter states that the tie will be used to attach an ornament to a tree, or to seal a gift pouch. In the opinion of this office, this merchandise is of a class or kind principally used to seal or fasten containers. The applicable subheading for the twist tie will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seals and other packing accessories. The rate of duty will be 5.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport