D83846 D8 Ruling Active

The tariff classification of plastic toilet seat bumpers from China.

Issued December 1, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The part is molded from acrylonitrile-butadiene-styrene (ABS) plastic material. It is roughly rectangular in shape, measures approximately 2 inches in length by 1/2 inch in width, and incorporates two threaded cylindrical projections by which it can be fitted onto the toilet seat. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the plastic bumpers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY D83846 December 1, 1998 CLA-2-39:RR:NC:SP:221 D83846 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Paul M. Lichstein Beijing Trade Exchange, Inc. 701 E. Street, SE Washington, DC 20003 RE: The tariff classification of plastic toilet seat bumpers from China. Dear Mr. Lichstein: In your letter dated November 2, 1998, you requested a tariff classification ruling. The sample submitted with your letter is designed to be used as a protective bumper on a toilet seat. The part is molded from acrylonitrile-butadiene-styrene (ABS) plastic material. It is roughly rectangular in shape, measures approximately 2 inches in length by 1/2 inch in width, and incorporates two threaded cylindrical projections by which it can be fitted onto the toilet seat. The sample is being returned as you requested. The applicable subheading for the plastic bumpers will be 3926.90.9880, 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, Robert B. Swierupski 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 →