The tariff classification of plastic heart on a stick with ribbon from China.
Issued September 19, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as item #970001,"Heart Stick with Ribbon". This decoration is a polyfoam red heart shaped ornament attached to a 10 inch long stick. The stick is made of wire that is wrapped with white paper. Red and white ribbons are glued to the stick. The red plastic heart gives this item its essential character.
CBP rationale
The applicable subheading for the "Heart Stick with Ribbon", 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 and 3914: statuettes and other ornamental articles.
Full text
NY A86762 September 19, 1996 CLA-2-39:RR:NC:TP:222 A86762 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Michael Rosbach Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of plastic heart on a stick with ribbon from China. Dear Mr. Rosbach: In your letter dated August 16, 1996, you requested a tariff classification ruling. The submitted sample is identified as item #970001,"Heart Stick with Ribbon". This decoration is a polyfoam red heart shaped ornament attached to a 10 inch long stick. The stick is made of wire that is wrapped with white paper. Red and white ribbons are glued to the stick. The red plastic heart gives this item its essential character. The applicable subheading for the "Heart Stick with Ribbon", 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 and 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
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