N100187 N1 Ruling Active

The tariff classification of curly bows from China

Issued April 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted samples are curly bows from China. Item # A072YA02146 is a curly bow constructed of 80% metalicized polyester and 20% nylon and measures 10mm x 40cm x 7 strands per bow. Item # A072YA02147 is a curly bow constructed of 98% polyester and 2% PVC and measures 5mm x 60cm x 7 strands per bow. Item # A072YA02148 is a curly bow constructed of 100 nylon and measures 10mm x 45cm x 8 strands per bow. In each case, the strands are assembled into a bow by stapling them together at the center. According to the terms of Note 7(e) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the bows are considered “made up” for tariff purposes.

CBP rationale

The applicable subheading for the curly bows will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N100187 April 6, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of curly bows from China Dear Mr. Crago-Edwards: In your letter dated March 30, 2010, you requested a tariff classification ruling. The submitted samples are curly bows from China. Item # A072YA02146 is a curly bow constructed of 80% metalicized polyester and 20% nylon and measures 10mm x 40cm x 7 strands per bow. Item # A072YA02147 is a curly bow constructed of 98% polyester and 2% PVC and measures 5mm x 60cm x 7 strands per bow. Item # A072YA02148 is a curly bow constructed of 100 nylon and measures 10mm x 45cm x 8 strands per bow. In each case, the strands are assembled into a bow by stapling them together at the center. According to the terms of Note 7(e) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the bows are considered “made up” for tariff purposes. The applicable subheading for the curly bows 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

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