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861660 86 Ruling Active

The tariff classification of a plastic cone holder fromTaiwan.

Issued April 2, 1991 by U.S. Customs and Border Protection.

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86 861660 (April 2, 1991)

Tariff classification

HTS codes: 3926.90.9050

Headings: 3926

Product description

The plastic cone holder is a sewing machine accessory used for a type of sewing process known as serging/overlock. The cone holder is designed for use on standard sewing machines with either a vertical or horizontal spool pin.

CBP rationale

The applicable subheading for the cone holder will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.

Full text

NY 861660 April 2, 1991 CLA-2-39:S:N:N3G:221 861660 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Bruce D. Roberts Miami International Forwarders P.O. Box 523730 Miami, Florida 33152-3730 RE: The tariff classification of a plastic cone holder from Taiwan. Dear Mr. Roberts: In your letter dated March 18, 1991, on behalf of Dyno Merchandise Corp., you requested a tariff classification ruling. The plastic cone holder is a sewing machine accessory used for a type of sewing process known as serging/overlock. The cone holder is designed for use on standard sewing machines with either a vertical or horizontal spool pin. The applicable subheading for the cone holder will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 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. Maguire Area Director New York Seaport

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