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E81327 E8 Ruling Active

The tariff classification of elasticized bows from Taiwan

Issued May 13, 1999 by U.S. Customs and Border Protection.

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E8 E81327 (May 13, 1999)

Tariff classification

HTS codes: 5609.00.4000

Headings: 5609

Product description

Styles #33803 black elastic bow tie were submitted. The bow tie is made in two lengths, 30 inches and 33 inches.

CBP rationale

The applicable subheading for the bow ties will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn…twine, cordage, rope or cables, not elsewhere specified or included, other.

Full text

NY E81327 May 13, 1999 CLA-2-56:RR:NC:TA:351 E81327 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of elasticized bows from Taiwan Dear Ms. Clarke: In your letter dated April 30, 1999, you requested a tariff classification ruling. Styles #33803 black elastic bow tie were submitted. The bow tie is made in two lengths, 30 inches and 33 inches. You state that it is composed of polyester covering a rubber core. The length of textile covered rubber thread is tied into a bow. Upon examination of the submitted samples, it was seen that an additional length of rubberized thread, approximately 4 inches long, is tied into the knot of the bow to give added dimension to the bow. You state that the ties are intended to be used as decoration for a gift set. The applicable subheading for the bow ties will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn…twine, cordage, rope or cables, not elsewhere specified or included, other. The rate of duty will be 5.8 percent ad valorem. 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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