N359900

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N359900 September 24, 2026 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0010 Schuyler Schouten Jones Day 4655 Executive Drive, Suite 500 San Diego, CA 92121 RE: The tariff classification of gift bows from China. Dear Mr. Schouten: In your letter dated March 19, 2026, you requested a tariff classification ruling made on behalf of your client, Minted, LLC. Samples were submitted with your ruling request and were forwarded to the U.S. Customs and Border Protection (CBP) Laboratory for analysis. This analysis has been completed. The products under consideration are three styles of gift bows. The first, “Wrapping Paper Bow: Scattered Confetti,” (MIN-005-WBW), features a white background with multicolored dots on them. The second, “Wrapping Paper Bow: Colourful Kilim,” (MIN-00M-WBW), have either multicolored stripes or different colored sections on each bow. The third, “Foil-Pressed Wrapping Paper Bow: Gold Ferns,” (MIN-00G-WBW), has an off-white background with gold leaf patterns on them. Your submission indicates they are made of polyethylene and calcium carbonate. The laboratory analysis confirmed the presence of the calcium carbonate. We note that the calcium carbonate acts as a filler for the polyethylene and the bows have the character of plastic. The applicable subheading for these three gift bows will be 3926.40.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [b]ows and similar products for decorative purposes including gift-packaging and the like.” The column one, general rate of duty is 5.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

has been completed. The products under consideration are three styles of gift bows. The first, “Wrapping Paper Bow: Scattered Confetti,” (MIN-005-WBW), features a white background with multicolored dots on them. The second, “Wrapping Paper Bow: Colourful Kilim,” (MIN-00M-WBW), have either multicolored stripes or different colored sections on each bow. The third, “Foil-Pressed Wrapping Paper Bow: Gold Ferns,” (MIN-00G-WBW), has an off-white background with gold leaf patterns on them. Your submission indicates they are made of polyethylene and calcium carbonate. The laboratory analysis confirmed the presence of the calcium carbonate. We note that the calcium carbonate acts as a filler for the polyethylene and the bows have the character of plastic. The applicable subheading for these three gift bows will be 3926.40.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [b]ows and similar products for decorative purposes including gift-packaging and the like.” The column one, general rate of duty is 5.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such t