The tariff classification of Gift Bows from China

N287410 July 19, 2017 CLA-2-46:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. David Prata CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Gift Bows from China Dear Mr. Prata: In your letter, dated June 16, 2017, you requested a classification ruling. Samples were submitted for our review and will be retained. Item 519843-A consists of two “fountain bows” on a retail backer card. Each gift bow is constructed of 6 mm and 1 mm wide strips of polyethylene terephthalate (PET) plastic. They measure approximately 2 ¾” high. The wider strips impart the primary visual impact of the finished bows and therefore dictate their classification. Item 519843-B consists of two decorative gift bows on a retail backer card. They are constructed of 6 mm wide interwoven PET strips. Each bow measures approximately 4” wide. Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials” as:materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 46 further define plaiting materials in General Note (3) as: Monofilament and strip and the like of plastics of Chapter 39 (but not monofilament of which no crosssectional dimension exceeds 1 mm nor strip or the like of an apparent width not exceeding 5 mm, of manmade textile materials, of Chapter 54).The plastic strips forming the gift bows constitute plaiting materials. Therefore, the applicable subheading for the two styles of gift bows will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other. The general rate of duty will be 3.5 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division