HQ 958871: Application For Further Review of Protest No. 1001-95-108370; Berwick Industries, Inc.; Various Decorated Plastic Bows

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 958871 

                          July 17, 1996

CLA-2 RR:TC:FC 958871

CATEGORY: Classification 

TARIFF NO.: 3926.40.0000

Area Director
JFK Airport
U.S. Customs Service
Building 77
Jamaica, New York 11430

RE: Application For Further Review of Protest No. 1001-95-108370;
       Berwick Industries, Inc.; Various Decorated Plastic Bows

Dear Area Director:

     The following is our response to the referral by the Chief,
Residual Liquidation and Protest Branch, dated January 30, 1996, 
of the request for further review of the above-referenced
protest.

FACTS:
     
     The consumption entries covering the imported merchandise
were liquidated between August 25 and September 8, 1995, under
the provision for other ornamental articles of plastic, in
subheading 3926.40.0000, Harmonized Tariff Schedule of the Unites
States (HTSUS), with duty at the 1995 general rate of 5.3 percent
ad valorem.  A timely protest under 19 U.S.C. 1514 was received
on  September 28, 1995.  The protestant requested reliquidation
of the entries under the provisions for other Christmas ornaments
in subheading 9505.10.2500, or as other festive articles in
subheading 9505.90.6090, HTSUS, with free 1995 rates of duties.

     The articles are described as Veltex Bows, Trim Time Bows,
Perfect Bows, Polypropylene Bows, and Netting Pull Bows of
plastic.  

     The sample package of Veltex Bows are referred to as Holiday
Classics, Indoor/Outdoor Decorations.  The bows are red, made of
polypropylene, about 3 inches across with 2 « inch ribbons or
tails.  Each bow is tied at its midsection by a gold colored
metallic braid with wire tinsel strings in the back of the bow
which would permit one to tie the bows to a package or other
article.

     The other samples consist of ribbons of polypropylene, of
various sizes and colors that can be folded and tied into the
shape of decorated bows.

ISSUE:

     The issue is whether the articles are classified as
Christmas ornaments or festive articles, in heading 9505, HTSUS.

LAW AND ANALYSIS:

     The articles which are the subject of this protest were also
the subject of Headquarters Ruling Letters 952969, dated March
15, 1994, 955596, dated March 15, 1994, 955587, dated March 21,
1994, and 957710, dated September 1, 1995, which held that the
articles were classified in subheading 3926.40.0000, HTSUS, as
other ornamental articles of plastic.  We adhere to those rulings
and they are incorporated in full by reference as part of this
decision.

HOLDING:
     
     The bows and ribbons, as described above, are classified as
other ornamental articles of plastic, in subheading 3926.40.0000,
HTSUS.

     You are directed to deny the protest in full.
     
     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, Revised Protest Directive, dated August 4, 1993, a
copy of this decision attached to Customs Form 19, Notice of
Action, should be provided by your office to the protestant no
later than 60 days from the date of this decision and any
reliquidations of entries in accordance with this decision must
be accomplished prior thereto.  Sixty days from the date of this
decision the Office of Regulations and Rulings will take steps to
make this decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.

                         Sincerely,




                         John Durant, Director
                         Tariff Classification
                         Appeals Division