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NY A89403

December 6, 1966

CLA-2-63:RR:NC:2:222 A89403


TARIFF NO.: 6307.90.9989

Mr. Christopher L. Thayer
Hallmark Cards Inc.
P.O. 419580
MD 376
Kansas City, MO 64141

RE: The tariff classification of a rosette ribbon bow from Taiwan.

Dear Mr. Thayer:

In your letter dated November 7, 1996 you requested a tariff classification ruling.

You have submitted a sample of a fabric bow, style #195TM4430. You state that it will be sold at retail as a gift wrap accessory. The bow resembles the head of a rose. It is made from a single length of 2 1/2" wide by 64" long ribbon that is folded back upon itself a number of times. After the ribbon has been folded the end of the ribbon is tied and then stapled to itself. Next a 5/8" wide 18" long piece of ribbon is folded and tied to the back of the rose shaped bow. Upon completion the bow is stapled onto a backer card.

You inquire as to whether this item is excluded from classification in heading 6702 by virtue of Chapter 67 note 3(b). Chapter 67 note 3(b) states that heading 6702 does not cover:

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.

Rosettes have traditionally been made by folding one piece of ribbon back upon itself. They have, by virtue of Chapter 67 note 3(b), been excluded from classification in heading 6702. This rosette type bow is therefore not classifiable in heading 6702. Your sample is being returned as you requested.

The applicable subheading for style number 195TM4430 the rosette bow will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, Other. The rate of duty will be 7 percent ad valorem.

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 Alice R. Masterson at 212-466-5892.


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