B84135 B8 Ruling Active

The tariff classification of a PVC neck cord with bead from Taiwan.

Issued April 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9890

Headings: 3926

Product description

" It consists of a length of hollow monofilament, made of polyvinyl chloride plastics. The two ends of the monofilament have been threaded through a bead, forming a lariat style neck cord. The bead may be pulled up or down, to tighten or loosen the neck opening. After importation, the monofilament will be threaded onto a bead which is glued to the cap of a tube of bubble gum. The product is designed to enable a child to wear a tube of bubble gum like a necklace.

Full text

NY B84135 April 21, 1997 CLA-2-39:RR:NC:SP:221 B84135 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Ms. Carol A. Garrity Garrett Hewitt International 147 Broadway Hawthorne, NY 10532 RE: The tariff classification of a PVC neck cord with bead from Taiwan. Dear Ms. Garrity: In your letter dated April 3, 1997, you requested a tariff classification ruling. The sample submitted with your letter is identified as a "PVC necklace with bead." It consists of a length of hollow monofilament, made of polyvinyl chloride plastics. The two ends of the monofilament have been threaded through a bead, forming a lariat style neck cord. The bead may be pulled up or down, to tighten or loosen the neck opening. After importation, the monofilament will be threaded onto a bead which is glued to the cap of a tube of bubble gum. The product is designed to enable a child to wear a tube of bubble gum like a necklace. The applicable subheading for the PVC neck cord with bead will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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