The tariff classification of bows from China

NY M81607 February 28, 2006 CLA-2-63:RR:NC:N3:351 M81607 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jie Lin Essential Ribbons, Inc. 53 West 36th Street Suite #405 NYC, NY 10018 RE: The tariff classification of bows from China Dear Ms. Lin: In your letter dated February 17, 2006, you requested a tariff classification ruling. The five submitted samples are hand-tied ribbons and bows. You indicate that their principal use is for packaging and package decoration. You also state that the common commercial and technical designation of this ribbon is synthetic fiber hand tied bows. They are sold by the piece and not by yardage, spool, or put up. Style #31025 is a bow, 4” across, made of grosgrain ribbon that is 7/8” wide, with the ends hanging down (the tail) 3½” and cut on the diagonal. Through the knot of the bow, a 2½’ length of the same ribbon is looped; a 1” length of elastic joins the ends of the loop. Style #31270 is a bow made from textile ribbon, 7/8” wide, woven of silver metallic strips; 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 (HTSUS). Through the knot is a 6” length of narrow (3/8”) elastic fabric, whose ends are joined in a loop by a metal crimp. The ends of the ribbon are cut on a diagonal and heat-sealed. Style #31077 is not a bow, but merely a length of ribbon 7/8” wide, knotted in the center. It is described as a straight knot, 5½” tip to tip, diagonally cut on the ends. Style #31060 is a bow made from ribbon that is 5/8” wide. The bow is 1¾” across with a 1” tail cut on the diagonal. Style #31150 is a bow made of sheer ribbon that is 1/4” wide. It has a bow span of 3” and a 2½” tail with a diagonal cut. Through the knot is a 9” length of the same ribbon cut on the diagonal. The applicable subheading for the bows and the knotted ribbon will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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