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NY I81369

May 17, 2002

CLA-2-46:RR:NC:SP:230 I81369


TARIFF NO.: 4602.90.0000

Ms. Andrea Miller
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of decorative acetate bows from China.

Dear Ms. Miller:

In your letter dated May 1, 2002, you requested a tariff classification ruling.

A sample identified as an “acetate bow” was submitted and is being returned to you as requested. It consists of numerous loops of colored acetate ribbon affixed to a small, pressure-sensitive paperboard card so as to form an ornamental, flower-like “bow.” The item is designed to serve as a decorative attachment for gift packages or the like.

Some of the ribbons are about 5½ mm wide, while the others are about 1 mm wide. For tariff purposes, plastic strips not exceeding 5 mm in width are considered textile materials, whereas those exceeding 5 mm in width are considered plaiting materials. In this instance, the 5½ mm strips appear to give the sample the majority of its surface area and visual impact. Therefore, the item will be regarded as a “composite good” whose essential character is imparted by the plaiting material.

You state, however, that the bows represented by the sample will be imported in a “21-pack for retail sale.” You explain that “the pack will contain 21 different styles and colors, but all will be made out of the same acetate material.”

This ruling is being issued on the assumption that all of the styles in the pack will be like the submitted sample, in the sense that the ribbons over 5 mm in width predominate with respect to surface area and appearance. This ruling will not apply under different circumstances. The applicable subheading for the “acetate bows” will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (not of vegetable materials). The rate of duty will be 3.5%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski

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