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NY 883262

March 17, 1993

CLA-2-39:S:N:N6:221 883262


TARIFF NO.: 3926.90.9590

Ms. Catherine Pritchard
Expeditors International of Washington, Inc. 578 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of mylar bows from China.

Dear Ms. Pritchard:

In your letter dated February 24, 1993, on behalf of Institutional Financing Services Inc., you requested a tariff classification ruling.

The sample consists of a set of 12 two-color bows, each measuring approximately 3 inches in width and 3 inches in length, in different combinations of silver, red and green. The bows are made from plastic sheeting on which aluminum particles have been vapor deposited, resulting in a metallic appearance. The bows are not tied from strips. Rather, a shape is cut from the sheet and then folded over several times and stapled so that the finished product resembles a bow. An adhesive foam strip at the back permits easy attachment to a package. The printed advertising on the header states that the bow "Adds a special touch to holiday gifts."

You suggest classification in subheading 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas activities. This provision is limited to articles which are traditionally associated or used with the festival of Christmas, such as stockings and tree ornaments. Bows are a type of article used throughout the year as decorative trim on gift packages. The motif of a particular article is not dispositive of its classification and, consequently, does not transform an article which is not traditionally associated with Christmas into a Christmas article for classification purposes.

The applicable subheading for the bows will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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