The tariff classification of "Glycerine Soap With Snowman Inside" from China
Issued August 25, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The globe is filled with water and iridescent plastic flakes, and contains a figurine of a snowman wearing a scarf, gloves and a hat. The snow globe is coated with an uneven layer of translucent glycerine soap ranging in thickness from 2mm to 5mm. This composite article is expected to be imported put up for retail sale. This is a composite good for Customs’ purposes and consists of glycerine soap of heading 3401 and a plastic article of heading 3926. In accordance with the General Rules of Interpretation,
CBP rationale
the applicable subheading for the above described sample will be 3926.40.0000, Harmonized Tariff Schedule of the United States, which provides for Other articles of plastics and articles or other materials of heading 3901 to 3914: Statuettes and other ornamental articles.
Full text
NY E84266 August 25, 1999 CLA-2-39RR:NC:SP:222 E84266 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Glady Daiz John T. Raia CHB’s One Industrial Plaza Bldg. D Valley Stream, NY 11581 RE: The tariff classification of “Glycerine Soap With Snowman Inside” from China Dear Ms. Daiz: In your letter dated June 30, 1999, on behalf of your client Enchante Accessories, Inc. you requested a tariff classification ruling. The sample submitted is a plastic semi-spherical snow globe measuring approximately 2 1/4 inches in height and 2 1/4 inches in diameter. The globe is filled with water and iridescent plastic flakes, and contains a figurine of a snowman wearing a scarf, gloves and a hat. The snow globe is coated with an uneven layer of translucent glycerine soap ranging in thickness from 2mm to 5mm. This composite article is expected to be imported put up for retail sale. This is a composite good for Customs’ purposes and consists of glycerine soap of heading 3401 and a plastic article of heading 3926. In accordance with the General Rules of Interpretation, the applicable subheading for the above described sample will be 3926.40.0000, Harmonized Tariff Schedule of the United States, which provides for Other articles of plastics and articles or other materials of heading 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a rectangular plastic patch from China.
The tariff classification of a plastic solar power hanging ornament from China
The tariff classification of plastic ornamental cardholders from China
The tariff classification of plastic imitation gemstones and ornaments from China
The tariff classification of Juice drinks from Poland
The tariff classification of a plastic decorative glitter bunny from China
The tariff classification of various lighted characters from China
The tariff classification of decorative garden articles from China
The tariff classification of plastic decorative animal figures from China
The tariff classification of a plastic decorative heart, owl and bear from China
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 →