The tariff classification of decorative wine bottle ties from China

N147361 February 25, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9505.10.2500 Mr. Steve W. Kacy W.J. Byrnes & Co. 2302 E. Magnolia St. Suite F & G Phoenix, AZ 85034 RE: The tariff classification of decorative wine bottle ties from China Dear Mr. Kacy: In your letter received by this office on February 9, 2011, you requested a tariff classification ruling on behalf of your client Botskis LLC, of Phoenix, Ariz. You submitted four items referred to as decorative ties for wine bottles (no style numbers given). These items measure approximately five inches in length and are made of polyester woven fabrics. Each is meant to resemble a standard neck tie. Each tie is decorated with a printed design; some ties incorporate LED lights and/or music modules. Four different samples were submitted for review. One is a black tie with the word “CONGRATS” and images of balloons printed on it. This tie does not contain any electronic components. The decorative printed design is of a generic nature and does not lend itself to a specific festive occasion. Another is a black tie with “USA” and fireworks printed on it. This item incorporates an LED module. When activated a red LED illuminates the center of one of the fireworks. In this instance, the decorative printed image is of a generic nature and does not lend itself to a specific festive occasion. A third item is a red tie with stars printed on it. This item incorporates a sound and LED module. When activated the LED lights up and the sound module plays a Christmas song. The decorative printed image is of a generic nature and does not lend itself to a specific festive occasion. The applicable subheading for the above items will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles…: Other: Other: Other.” The rate of duty will be 7%. The fourth sample is a grey colored tie with the words “Merry Christmas” and images of holly and presents printed on it. It incorporates a sound module that when activated plays a Christmas tune. In this instance, the decorative printed image is of a recognized festive occasion, Christmas. The applicable subheading for the grey Christmas tie with sound module will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles…: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. 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