NY a89403: The tariff classification of a rosette ribbon bow from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A89403

                         December 6, 1966

CLA-2-63:RR:NC:2:222 A89403  

CATEGORY:  Classification

TARIFF NO.: 6307.90.9989

Mr. Christopher L. Thayer
Hallmark Cards Inc. 
P.O. 419580
MD 376
Kansas City, MO  64141


RE:  The tariff classification of a rosette ribbon bow from
     Taiwan. 

Dear Mr. Thayer:

     In your letter dated November 7, 1996 you requested a tariff
classification ruling.

     You have submitted a sample of a fabric bow, style 
#195TM4430.  You state that it will be sold at retail as a gift
wrap accessory. The bow resembles the head of a rose. It is made
from a single length of 2 1/2" wide by 64" long ribbon that is
folded back upon itself a number of times.  After the ribbon has
been folded the end of the ribbon is tied and then stapled to
itself.  Next a 5/8" wide 18" long piece of ribbon is folded and
tied to the back of the rose shaped bow.  Upon completion the bow
is stapled onto a backer card.

     You inquire as to whether this item is excluded from
classification in heading 6702 by virtue of Chapter 67 note 3(b). 
Chapter 67 note 3(b) states that heading 6702 does not cover:

     (b)  Artificial flowers, foliage or fruit of pottery, stone,
metal, wood or other materials, obtained in one piece by molding,
forging, carving, stamping or other process, or consisting of
parts assembled otherwise than by binding, gluing, fitting into
one another or similar methods.

     Rosettes have traditionally been made by folding one piece
of ribbon back upon itself.  They have, by virtue of Chapter 67
note 3(b), been excluded from classification in heading 6702.
This rosette type bow is therefore not classifiable in heading
6702. Your sample is being returned as you requested.     


 

     The applicable subheading for style number 195TM4430 the
rosette bow will be 6307.90.9989, Harmonized Tariff Schedule of
the United States (HTS), which provides for other made up
articles...Other:  Other, Other.  The rate of duty will be 7
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 Alice R.
Masterson at 212-466-5892.





                                        Sincerely,





                                        Roger J. Silvestri
                                        Director
                                        National Commodity       
                                        Specialist Division