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NY C86979

May 19, 1998

CLA-2-39:RR:NC:SP:222 C86979


TARIFF NO.: 3924.90.5500; 5806.39.3020; 8309.90.0000; 9505.90.4000

Ms. Anne Ornstein
Lillian Vernon Corporation
543 Main Street
New Rochelle, NY 10801

RE: The tariff classification of a plastic bow-making kit from England.

Dear Ms. Ornstein:

In your letter dated April 16, 1998, and received in this office on April 21, 1998, you requested a tariff classification ruling.

The submitted sample is identified as item LV#431J. It is a plastic bow-making kit that includes two yards of gold metallic ribbon with wire edges, two yards of red velvet ribbon with wire edges, a tie that is composed of wire that is covered with plastic and printed instructions. The loom of this bow-making kit is composed of plastic with adjustable pegs measuring 9-1/2 x 6-1/2 x 3 inches high. The adjustable pegs enable the loom to produce bows in five different sizes. The bow-making kit is not considered to be a set for tariff purposes. The items will be classified under separate headings.

The applicable subheading for the plastic bow maker will be, 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the gold metallic ribbon with wire edges will be, 5806.39.3020, HTS, which provides for narrow woven fabrics, other than goods of heading 5807; narrow woven fabrics consisting of warp without weft assembled by means of an adhesive...other...other woven fabrics: other: other: of metalized yarn. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the tie made of wire and covered with plastic will be, 8309.90.0000, HTS, which provides for...seals and other packing accessories. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the velvet ribbon with wire edges will be, 9505.90.4000, HTS, which provides for festive...other: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.

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 Masterson at 212-466-5892.


Robert B. Swierupski

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