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813852 81 Ruling Active

The tariff classification of decorative plastic clip-on from China.

Issued September 15, 1995 by U.S. Customs and Border Protection.

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81 813852 (September 15, 1995)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The tariff classification of decorative plastic clip-on from China.

CBP rationale

The applicable subheading for the clip-on will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics).

Full text

NY 813852 September 15, 1995 CLA-2-39:S:N:N6:343 813852 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Barbara Willey Applause, Inc. 6101 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of decorative plastic clip-on from China. Dear Ms. Willey : In your letter dated August 15, 1995, you requested a tariff classification ruling. You have submitted a sample of an item you call a clip-on. There is no style # given for this item. It consists of a decorative PVC figure attached to a metal clip. The item is used to decorate children's books, lockers, etc. We believe that the essential character is imparted by the decorative plastic figure. The applicable subheading for the clip-on will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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