A85722 A8 Ruling Active

The tariff classification of Lego model from Denmark.

Issued August 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The tariff classification of Lego model from Denmark.

CBP rationale

The applicable subheading for the Lego models, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.

Full text

NY A85722 August 8, 1996 CLA-2-39:RR:NC:TP:343 A85722 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Andrew Powell C. H. Powell Company Eleven Hanover Square New York, NY 10005 RE: The tariff classification of Lego model from Denmark. Dear Mr. Powell: In your letter dated July 10, 1996, on behalf of your client Lego Systems, Inc., you requested a tariff classification ruling. You have submitted a photograph of Lego glued models. These models are designed from plastic bricks and shapes that are glued together for permanent display. Your letter of inquiry states that these models will be used as fairground amusements. The applicable subheading for the Lego models, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →

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 →