The tariff classification of hand fans and fan pouches from SpainDear Ms. Lupien:
Issued February 4, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.6091, 3926.90.9880, 4421.90.9840
Product description
Although decorated, the hand fans are primarily functional items. Two of the hand fans have wood spokes or slats. The 7-1/2 inch fan has a 3/4 inch wide textile portion on top. The rest of the fan consists of stained wood slats. The 9 inch fan has a 2-1/2 inch wide black fabric textile portion on top. The front of the fan is painted with a floral design on a black background which covers both the wood slats and the textile portion. The wood slats of both styles extend the full length of the fan although they are narrower on top behind the textile portion. The essential character of the two hand fans with wood spokes is imparted by the wood. The wood comprises a greater area of the fans and plays a greater role in the functioning of the fans. The third hand fan submitted has slats or spokes made of molded plastics. The slats are wider at the base and narrower at the top. The slats extend the full height of the fan. A cotton fabric panel is glued to the upper front of the spokes. The essential character of this fan is imparted by the plastic components. The fan case or pouch is a flat cotton sheath measuring approximately 10 inches by 2-1/2 inches. It has a drawstring closure. The cases will be used with some of the more expensive hand fans. However, they will be imported separately without their contents.
CBP rationale
The applicable subheading for the hand fans with wood slats represented by the samples submitted will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other. The applicable subheading for the hand fan with plastic spokes as represented by the sample submitted will be 3926.90.9880, HTSUSA, which provides for other articles of plastics; other.
Full text
NY D86867 February 4, 1999 CLA-2-44:RR:NC:2:230 D86867 CATEGORY: Classification TARIFF NO.: 4421.90.9840; 3926.90.9880; 4202.92.6091 Ms. Susan M. Lupien Hot Couture Inc. 1000 Ponce de Leon Blvd., Suite 306 Miami, FL 33134 RE: The tariff classification of hand fans and fan pouches from Spain Dear Ms. Lupien: In your letter dated January 14, 1999 you requested a tariff classification ruling. The ruling was requested on several styles of hand fans and a fan case or pouch. Samples of three hand fans and one pouch were submitted. Although decorated, the hand fans are primarily functional items. Two of the hand fans have wood spokes or slats. The 7-1/2 inch fan has a 3/4 inch wide textile portion on top. The rest of the fan consists of stained wood slats. The 9 inch fan has a 2-1/2 inch wide black fabric textile portion on top. The front of the fan is painted with a floral design on a black background which covers both the wood slats and the textile portion. The wood slats of both styles extend the full length of the fan although they are narrower on top behind the textile portion. The essential character of the two hand fans with wood spokes is imparted by the wood. The wood comprises a greater area of the fans and plays a greater role in the functioning of the fans. The third hand fan submitted has slats or spokes made of molded plastics. The slats are wider at the base and narrower at the top. The slats extend the full height of the fan. A cotton fabric panel is glued to the upper front of the spokes. The essential character of this fan is imparted by the plastic components. The fan case or pouch is a flat cotton sheath measuring approximately 10 inches by 2-1/2 inches. It has a drawstring closure. The cases will be used with some of the more expensive hand fans. However, they will be imported separately without their contents. The applicable subheading for the hand fans with wood slats represented by the samples submitted will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the hand fan with plastic spokes as represented by the sample submitted will be 3926.90.9880, HTSUSA, which provides for other articles of plastics; other. The rate of duty will be 5.3 percent ad valorem. The textile fan cases are similar to a sheath or pouch of heading 4202, HTSUSA. The cotton fan pouch, as represented by the sample and if imported without its contents, is classified in subheading 4202.92.6091, HTSUSA, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binoculor cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers; with an outer surface of sheeting of plastic or of textile materials; of cotton; other. The rate of duty will be 6.8 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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