C80600 C8 Ruling Active

The tariff classification of decorative articles made of plastic ribbons, from China.

Issued November 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.90.0000

Headings: 4602

Product description

Each sample is a bundle of 12 brightly-colored, curly polypropylene ribbons (roughly 13 inches long in curled condition) stapled at midpoint to a 2 x 3/4 inch pressure-sensitive plastic card. The individual ribbons are 1/4 inch (approximately 6 1/2 mm) in width. The "Curl Swirls" are intended to serve as stick-on "decorations for gift wrapping." You indicate that these articles are made in China from U.S.-origin ribbons. It is our understanding that in China the ribbons are cut, curled, and fastened to the plastic stickers.

CBP rationale

The applicable subheading for the above-described "Curl Swirls" made of 1/4-inch-wide polypropylene ribbon will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of plaiting materials.

Full text

NY C80600 November 10, 1997 CLA-2-46:RR:NC:SP:230 C80600 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Bldg. C-1D 145th Ave. & Hook Creek Blvd. Valley Stream, N.Y. 11581 RE: The tariff classification of decorative articles made of plastic ribbons, from China. Dear Ms. Kearney: In your letter dated October 14, 1997, on behalf of Berwick Industries, Inc. (Berwick, PA), you requested a tariff classification ruling. Samples identified as "Curl Swirls" were submitted and will be retained for reference. Each sample is a bundle of 12 brightly-colored, curly polypropylene ribbons (roughly 13 inches long in curled condition) stapled at midpoint to a 2 x 3/4 inch pressure-sensitive plastic card. The individual ribbons are 1/4 inch (approximately 6 1/2 mm) in width. The "Curl Swirls" are intended to serve as stick-on "decorations for gift wrapping." You indicate that these articles are made in China from U.S.-origin ribbons. It is our understanding that in China the ribbons are cut, curled, and fastened to the plastic stickers. The applicable subheading for the above-described "Curl Swirls" made of 1/4-inch-wide polypropylene ribbon will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of plaiting materials. The rate of duty will be 4.2%. It is noted that New York Ruling A86716, issued to you on September 6, 1996, classified a similar product, made of 5-mm-wide ribbon, in heading 5609, HTS. The present merchandise is to be distinguished from that of the earlier ruling by its wider ribbon; that is, polypropylene strips exceeding 5 mm in width are considered "plaiting materials" for tariff purposes. It is also noted that, as explained in NY A86716, subheading 9802.00.80 (articles assembled abroad from U.S. components) does not apply because the ribbon is considered to be "further fabricated" in China. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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