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HQ 954906

September 13, 1993

CLA-2 CO:R:C:F 954906 LPF


TARIFF NO.: 3926.40.0000

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

RE: Modification of NYRL 883262; Plastic decorative bows in 3926.40, HTSUSA, as articles of plastics, statuettes and other ornamental articles; Not 3926.90 other articles of plastics; HRL's 086937, 557058

Dear Mr. Pritchard:

In New York Ruling Letter (NYRL) 883262, issued March 17, 1993, plastic decorative bows imported from China were classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.


The merchandise consists of a set of 12 two-color mylar bows, of combinations of silver, red, and green, each measuring approximately 3 inches in width and 3 inches in length. 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. Instead, 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 states that the bow "adds a special touch to holiday gifts."


Whether the decorative bows are classified in subheading 3926.40 as other articles of plastics, statuettes and other ornamental articles, or in 3926.90 as other articles of plastics, other.


The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The subject merchandise is classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes.

Heading 3926 provides for other articles of plastics or materials of headings 3901 to 3914. At the six-digit subheading level 3926.40 includes other articles of plastics, statuettes and other ornamental articles, while 3926.90 includes other articles of plastics, other.

It is our position that insofar as the subject bows are decorative and designed to adorn gifts, they are appropriately described by the terms of subheading 3926.40 as ornamental articles. This position is in accord with Headquarters Ruling Letter (HRL) 557058, issued June 16, 1993, and HRL 086937, issued August 14, 1990, where a plastic "Christmas Tree Bow" and plastic gift package tie-ons, respectively, were classified in 3926.40.


The decorative bows are classified in subheading 3926.40.00, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The applicable rate of duty remains 5.3 percent ad valorem.

NYRL 883262 is modified accordingly.


John Durant, Director
Commercial Rulings Division

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