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NY J88734

October 2, 2003

CLA-2-39:RR:NC:SP:221 J88734


TARIFF NO.: 3926.40.0000

Mr. Robert Roffe
Hubscher Ribbon Corp.
2325-52nd Avenue
Lachine, Quebec, Canada H8T 3C3

RE: The tariff classification of polypropylene bows from Canada.

Dear Mr. Roffe:

In your letter dated September 15, 2003, you requested a tariff classification ruling.

The decorative bow included with your request is made from metallized plastic sheet that has been folded in half and partially, but not completely, slit into widths of approximately 1/32 inch in width. Several layers of folded film are stacked, rolled and secured together to form a decorative bow, approximately 4 inches in diameter, that gives an appearance of having been made from multiple individual strips. The bow is of a type used to decorate packages.

You suggest classification as a festive article in heading 9505 of the tariff. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9505 exclude packagings of plastics or of paper, used during festivals, from classification in that heading and direct that they be classified according to constituent material.

The applicable subheading for the decorative bow will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The general rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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