B86593 B8 Ruling Active

The tariff classification of plastic buttons and man-made fiber appliques from China.

Issued July 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9606.21.6000

Headings: 9606

Product description

You have submitted a sample package of plastic buttons and artificial flower appliques of man-made fiber. The buttons are made of nylon resin. Your letter of inquiry states that these items are packaged as a set for retail sale. They will be used for ornamentation of wearing apparel. This product is a set for tariff purposes and the essential character is not clearly imparted by the plastic buttons or the artificial flower appliques of man-made fiber. Classification will therefore be based upon the item that appears last in the tariff.

CBP rationale

The applicable subheading for the plastic button and man-made fiber applique set will be 9606.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttons: of plastics, not covered with textile material: other .

Full text

NY B86593 July 10, 1997 CLA-2-96:RR:NC:SP:222 B86593 CATEGORY: Classification TARIFF NO.: 9606.21.6000 Mr. Tom Paciaffi Coronet Brokers Corp. P.O. Box 300764 Jamaica, NY 11430-0764 RE: The tariff classification of plastic buttons and man-made fiber appliques from China. Dear Mr. Paciaffi: In your letter dated June 16, 1997, on behalf of your client B. Blumenthal & Co., you requested a tariff classification ruling. You have submitted a sample package of plastic buttons and artificial flower appliques of man-made fiber. The buttons are made of nylon resin. Your letter of inquiry states that these items are packaged as a set for retail sale. They will be used for ornamentation of wearing apparel. This product is a set for tariff purposes and the essential character is not clearly imparted by the plastic buttons or the artificial flower appliques of man-made fiber. Classification will therefore be based upon the item that appears last in the tariff. The applicable subheading for the plastic button and man-made fiber applique set will be 9606.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttons: of plastics, not covered with textile material: other . The rate of duty will be 5.1 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

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 →