The tariff classification of decorative ribbon curls from China

NY L82754 March 9, 2005 CLA-2-56:RR:NC:N3:351 L82754 CATEGORY: Classification TARIFF NO.: 5609.00.3000 Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of decorative ribbon curls from China Dear Mr. Crago: In your letter dated February 24, 2005, you requested a tariff classification ruling. The five submitted samples are identified as Item Number W072GA03410 Christmas PVC Gift Curls. You indicate that these items are constructed of 62% polyethylene and 38% acrylic strips that have been assembled together by stapling. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS). Intertwined with the strips on some versions is a metalized chenille yarn. All versions have a strip that includes decorative shapes such as bows, snowflakes, or leaves. You state that they are to be packaged for retail sale and marketed as gift decorations for packages. The applicable subheading for the decorations will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip, or the like of heading 5404 or 5405, twine, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division