The tariff classification of plastic imitation pearl bandsfrom Taiwan and/or Korea.Dear Mr. Ramirez:In your letter dated August 2, 1990, on behalf of Western Trimming Corp., Chatsworth, California, you requested a tariff classification ruling.You have submitted four samples of plastic imitation pearl bands. They are style numbers 14401, 14402, 14403 and 14517. These articles are to be used as decorative trimmings for wedding bouquets, centerpieces, candles, candle holders, etc. They are to be sold to stores that specialize in arts and crafts materials.The applicable subheading for the plastic imitation pearl bands will be 3926.90.35, Harmonized Tariff Schedule of the United States (HTS), which provides for beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.6 percent ad valorem.This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.
Issued August 27, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.35
Headings: 3926
Product description
You have submitted four samples of plastic imitation pearl bands. They are style numbers 14401, 14402, 14403 and 14517. These articles are to be used as decorative trimmings for wedding bouquets, centerpieces, candles, candle holders, etc. They are to be sold to stores that specialize in arts and crafts materials.
CBP rationale
The applicable subheading for the plastic imitation pearl bands will be 3926.90.35, Harmonized Tariff Schedule of the United States (HTS), which provides for beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other.
Full text
NY 855503 Aug. 27, 1990 CLA39:S:N:N3G:344 855503 CATEGORY: Classification TARIFF NO.: 3926.90.35 Mr. John R. Ramirez James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009 RE: The tariff classification of plastic imitation pearl bands from Taiwan and/or Korea. Dear Mr. Ramirez: In your letter dated August 2, 1990, on behalf of Western Trimming Corp., Chatsworth, California, you requested a tariff classification ruling. You have submitted four samples of plastic imitation pearl bands. They are style numbers 14401, 14402, 14403 and 14517. These articles are to be used as decorative trimmings for wedding bouquets, centerpieces, candles, candle holders, etc. They are to be sold to stores that specialize in arts and crafts materials. The applicable subheading for the plastic imitation pearl bands will be 3926.90.35, Harmonized Tariff Schedule of the United States (HTS), which provides for beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.6 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely,Jean F. MaguireArea DirectorNew York Seaport
More rulings on the same tariff codes
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →