The tariff classification of acrylic snowmen from China.
Issued August 6, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
You have submitted one sample of a clear frosted snowman. Stock number 93268 is a 12.75” acrylic clear frosted snowman. The snowman has wire arms. This tabletop decoration is composed of 90% acrylic and 10% wire. Stock number 93269 is an 11.5” acrylic clear frosted snowman. This tabletop decoration is made of 90% acrylic and 10% wire. Stock number 93270 is made of 90% acrylic and 10% wire. This acrylic clear frosted snowman is 9” high. Although your letter of inquiry states that this merchandise will be purchased and sold through your Christmas department during the holiday season, there is nothing about these snowmen which dedicate them for sale or use during the holiday season. The sample is returned as you requested.
CBP rationale
The applicable subheading for all of the above mentioned samples will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.
Full text
NY E84669 August 6, 1999 CLA-2-39:RR:NC:SP:222 E84669 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Michele Smith Sears, Roebuck and Co., Inc. 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of acrylic snowmen from China. Dear Ms. Smith: In your letter dated July 2, 1999, you requested a classification ruling. You have submitted one sample of a clear frosted snowman. Stock number 93268 is a 12.75” acrylic clear frosted snowman. The snowman has wire arms. This tabletop decoration is composed of 90% acrylic and 10% wire. Stock number 93269 is an 11.5” acrylic clear frosted snowman. This tabletop decoration is made of 90% acrylic and 10% wire. Stock number 93270 is made of 90% acrylic and 10% wire. This acrylic clear frosted snowman is 9” high. Although your letter of inquiry states that this merchandise will be purchased and sold through your Christmas department during the holiday season, there is nothing about these snowmen which dedicate them for sale or use during the holiday season. The sample is returned as you requested. The applicable subheading for all of the above mentioned samples will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 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 →