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NY E88715

November 4, 1999

CLA-2-46:RR:NC:SP:230 E88715


TARIFF NO.: 4602.90.0000; 3926.40.0000; 5404.90.0000

Mr. Rolando Portal
ABC Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of “gift wrap accessories” (“bows” and ribbons of polypropylene) from China.

Dear Mr. Portal:

In your letter dated October 8, 1999, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference.

The first item, identified as a “confetti bow,” is a bundle of twelve curly ribbons stapled at midpoint to a small pressure-sensitive paper card. Each ribbon is a thin, flexible polypropylene strip about 7 mm in width and one foot in length (in curled condition). The pressure-sensitive card allows the article to be used, intact, as a stick-on decoration for gift packages or other objects.

The applicable subheading for the “confetti bow” will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of plaiting materials. The rate of duty will be 3.5%.

The second item, identified as a “curly bow,” consists of a single polypropylene ribbon, about 17 mm in width, which has been manipulated into a star-shaped object having multiple loops. A small pressure-sensitive paper card attached to the underside of the article allows it to be conveniently used as a stick-on package decoration.

The applicable subheading for the “curly bow” will be 3926.40.0000, HTS, which provides for statuettes and other ornamental articles of plastics. The rate of duty will be 5.3%. The third item, identified as a “curling egg,” is a long, continuous polypropylene ribbon (5- mm-wide strip) which for convenience in handling has been wound into a flattened, egg-shaped mass, ready for retail sale. It is designed so that the consumer can pull out and cut off a desired length of ribbon and repeat that process, as needed, until the supply is exhausted.

The applicable subheading for the “curling egg” will be 5404.90.0000, HTS, which provides for strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm. The rate of duty will be 2.6%.

Please note that this ruling is limited to products represented by the submitted samples, as specifically described above. The tariff classifications given in this letter will not necessarily apply to articles exhibiting differences or variations in physical characteristics (e.g., the width of the strips).

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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