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The tariff classification of plastic snowmen figures from China.
Issued August 13, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E85199 (August 13, 1999)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
You have submitted samples of plastic snowmen figures that will be used as decorations in the Holiday Gingerbread House. The snowmen figures measure approximately 3 inches high. They are dressed in a red, green and yellow jacket with a matching hat.
CBP rationale
The applicable subheading for the plastic snowmen figures 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 E85199 August 13, 1999 CLA-2-39:RR:NC:SP:222 E85199 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Ann Adell Liberty Richter, Inc. 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of plastic snowmen figures from China. Dear Ms. Adell: In your letter dated July 23, 1999, you requested a classification ruling. You have submitted samples of plastic snowmen figures that will be used as decorations in the Holiday Gingerbread House. The snowmen figures measure approximately 3 inches high. They are dressed in a red, green and yellow jacket with a matching hat. The applicable subheading for the plastic snowmen figures 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
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