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May 13, 1999

CLA-2-56:RR:NC:TA:351 E81327


TARIFF NO.: 5609.00.4000

Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of elasticized bows from Taiwan

Dear Ms. Clarke:

In your letter dated April 30, 1999, you requested a tariff classification ruling.

Styles #33803 black elastic bow tie were submitted. The bow tie is made in two lengths, 30 inches and 33 inches. You state that it is composed of polyester covering a rubber core. The length of textile covered rubber thread is tied into a bow. Upon examination of the submitted samples, it was seen that an additional length of rubberized thread, approximately 4 inches long, is tied into the knot of the bow to give added dimension to the bow. You state that the ties are intended to be used as decoration for a gift set.

The applicable subheading for the bow ties will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarnÂtwine, cordage, rope or cables, not elsewhere specified or included, other. The rate of duty will be 5.8 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 Camille Ferraro at 212-637-7086.


Robert B. Swierupski

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