B85649 B8 Ruling Active

The tariff classification of a plastic article from China.

Issued June 19, 1997 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 #9626HY-Fabric Mache Gold\Ivory Black Angel Table piece. This item is stationery on a 3 inch circular base. It measures 14 inches in height. The angel is dressed in a gold\ivory woven textile outfit. She is holding an artificial floral bouquet with a gold ribbon bow. The upper portion of the body is made of plastic. The angel has plastic wings extending from the head to below the waist. This item is designed to place on a table top. This sample is returned as requested.

CBP rationale

an artificial floral bouquet with a gold ribbon bow. The upper portion of the body is made of plastic. The angel has plastic wings extending from the head to below the waist. This item is designed to place on a table top. This sample is returned as requested. The applicable subheading for item #9626HY-Black Angel 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.

Full text

NY B85649 June 19, 1997 CLA-2-39:RR:NC:SP:222 B85649 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Tammy Locke Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of a plastic article from China. Dear Ms. Locke: In your letter dated May 13, 1997, you requested a tariff classification ruling. The submitted sample is identified as item #9626HY-Fabric Mache Gold\Ivory Black Angel Table piece. This item is stationery on a 3 inch circular base. It measures 14 inches in height. The angel is dressed in a gold\ivory woven textile outfit. She is holding an artificial floral bouquet with a gold ribbon bow. The upper portion of the body is made of plastic. The angel has plastic wings extending from the head to below the waist. This item is designed to place on a table top. This sample is returned as requested. The applicable subheading for item #9626HY-Black Angel 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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