N265430 N2 Ruling Active

The tariff classification of gift bows from China

Issued June 26, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.4000

Headings: 5609

Product description

You have submitted a sample of a three-pack of gift bows, which you call Fireworks Bows, CVS item number 974339. They are attached to a header card packaged for retail sale. The bows are made of extruded polypropylene and PET (polyester) strip not exceeding 5 mm in width, with a snowflake-shaped layer of PET film on the bottom with a glitter finish. The bows are attached at the bottom to a small peel-off self-stick pad. The strip meets the dimensional requirements of textile strip contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). Also, according to the terms of Legal Note 1 to Chapter 54, HTSUS, such strip is not considered to be a man-made fiber.

Full text

N265430 June 26, 2015 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Mr. David Prata OHL International At CVS Health, Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of gift bows from China Dear Mr. Prata: In your letter dated June 2, 2015, you requested a tariff classification ruling on behalf of your client, CVS Health. You have submitted a sample of a three-pack of gift bows, which you call Fireworks Bows, CVS item number 974339. They are attached to a header card packaged for retail sale. The bows are made of extruded polypropylene and PET (polyester) strip not exceeding 5 mm in width, with a snowflake-shaped layer of PET film on the bottom with a glitter finish. The bows are attached at the bottom to a small peel-off self-stick pad. The strip meets the dimensional requirements of textile strip contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS).  Also, according to the terms of Legal Note 1 to Chapter 54, HTSUS, such strip is not considered to be a man-made fiber. The applicable subheading for the Fireworks Bows, CVS item number 974339, will be 5609.00.4000, HTSUS, articles of yarn, strip or the like of heading 5404, not elsewhere specified or included; other. The rate of duty will be 3.9% 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/. The samples will be returned. 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 Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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