10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a plastic shower curtain from China.
Issued January 22, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D85093 (January 22, 1999)
Tariff classification
HTS codes: 3924.90.1010
Headings: 3924
Product description
Your letter of inquiry states that you plan to import four styles of this plastic shower curtain with decorations. The three additional styles with decorative inserts will include small painted wood fish, seashell designs and other items made of resin materials. The plastic shower curtain imparts the essential character of this product. The sample is returned as you requested.
Full text
NY D85093 January 22, 1999 CLA-2-39:RR:NC:SP:222 D85093 CATEGORY: Classification TARIFF NO.: 3924.90.1010 Ms. Joyce Jones American Pacific Enterprises Inc. 3901 Gantz Road, Suite A Grove City, OH 43123 RE: The tariff classification of a plastic shower curtain from China. Dear Ms. Jones: In your letter dated December 7, 1998, you requested a tariff classification ruling. You have submitted a sample of a clear plastic shower curtain with decorations. This shower curtain is designed with several closed pockets of clear plastic over the entire area. Inside the closed pockets are decorations. The sample you submitted has decorative flowers of man-made fibers inserted in the closed pockets. Your letter of inquiry states that you plan to import four styles of this plastic shower curtain with decorations. The three additional styles with decorative inserts will include small painted wood fish, seashell designs and other items made of resin materials. The plastic shower curtain imparts the essential character of this product. The sample is returned as you requested. The applicable subheading for the plastic shower curtain with decorative inserts will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles, of plastics: other: curtains and drapes...and like furnishings, curtains and drapes. The rate of duty will be 3.3 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and applicability of subheading 9801.00.1098 to a shower vinyl curtain
The tariff classification of a bath set from China
The tariff classification of a shower curtain set from China
The tariff classification of a plastic shower curtain/liner from China
The tariff classification of a plastic shower curtain/liner with a built-in waterproof speaker system from China
The tariff classification of shower curtains from China
The tariff classification of a shower curtain and bathroom accessories from China.
The tariff classification of a shower curtain and bathroom accessories from China.
The tariff classification of a shower curtain set from China
The tariff classification of a Dazzlin’ Doorway(, Beat Blenders(, and a Spy Robot( from China.
Follow D85093
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.