HQ 954904: Modification of NYRL 876117; 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 954904

                       September 13, 1993

CLA-2 CO:R:C:F 954904 LPF

CATEGORY: Classification

TARIFF NO.: 3926.40.0000

Mr. David Eisen
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway - 43rd Floor
New York, NY 10036

RE: Modification of NYRL 876117; 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 Mr. Eisen:

     In New York Ruling Letter (NYRL) 876117, issued July 28, 1992,
plastic decorative bows imported from China or Taiwan 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 bow strips or streamers which
consist of plastic strips approximately 3/4 inch in width.  They
have been cut to shape and strung together so that they can be
formed into a decorative bow for gift wrapping.  When not in use,
the bows may be folded into a flat shape for convenient storage. 

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 876117 is modified accordingly.


                                   Sincerely,


          
                                   John Durant, Director
                                   Commercial Rulings Division