HQ 954905: Modification of NYRL 872698; Plastic decorative bows in 3926.40, HTSUSA, as articles of plastics, statuettes and other ornamental articles; Not 3926.90 other articles of plastics; HRL's 086937, 557058

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.

                            HQ 954905

                       September 13, 1993

CLA-2 CO:R:C:F 954905 LPF

CATEGORY: Classification

TARIFF NO.: 3926.40.0000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: Modification of NYRL 872698; Plastic decorative bows in      
    3926.40, HTSUSA, as articles of plastics, statuettes and     
    other ornamental articles; Not 3926.90 other articles of
    plastics; HRL's 086937, 557058

Dear Ms. Aldinger:

     In New York Ruling Letter (NYRL) 872698, issued March 26,
1992, plastic decorative "krinkle bows" imported from China were
classified under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  We have reviewed that ruling and have
found it to be partially in error.  The correct classification is
as follows.

FACTS:

     The articles at issue are "krinkle bows" (Item #93102)
composed of plastic strips over 5mm in width that have been cut
and twisted to form bows.  The bows will be imported in various
colors such as red, gold, and silver and have metal twist ties on
the back. 

ISSUE:

     Whether the decorative bows are classified in subheading
3926.40 as other articles of plastics, statuettes and other
ornamental articles, or in 3926.90 as other articles of plastics,
other.
     
LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  The subject merchandise is
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relative section or
chapter notes.  




                               -2-
     
     Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914.  At the six-digit subheading
level 3926.40 includes other articles of plastics, statuettes and
other ornamental articles, while 3926.90 includes other articles
of plastics, other.

     It is our position that insofar as the subject bows are
decorative and designed to adorn gifts and other similar articles,
they are appropriately described by the terms of subheading 3926.40
as ornamental articles.  This position is in accord with
Headquarters Ruling Letter (HRL) 557058, issued June 16, 1993, and
HRL 086937, issued August 14, 1990, where a plastic "Christmas Tree
Bow" and plastic gift package tie-ons, respectively, were
classified in 3926.40.

HOLDING:

     The decorative bows are classified in subheading 3926.40.00,
HTSUSA, as "Other articles of plastics and articles of other
materials of headings 3901 to 3914: Statuettes and other ornamental
articles."  The applicable rate of duty remains 5.3 percent ad
valorem.

     NYRL 872698 is modified accordingly.


                                   Sincerely,


          
                                   John Durant, Director
                                   Commercial Rulings Division