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 decorative articles of plastic from China.
Issued June 8, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F86967 (June 8, 2000)
Tariff classification
HTS codes: 9609.10.0000, 3926.40.0000, 7326.20.0050, 7117.90.5500, 7117.90.7500
Product description
The submitted samples are identified as item #80500 (A,B,C,D,E). This product is called Up-To-Date Sassy Boutique. Samples B and E were answered in ruling number F86846. Sample C was answered in ruling number F86968. These rulings were previously issued to you. Classification for samples A and D will be issued in this ruling. Item #80500-A, consists of 10 pairs of plastic stick-on earrings, a color pencil, a notebook key chain and crystal heart-shaped stickers made of plastic. Item #80500-D, consists of 3 fashion rings, a butterfly key chain, 3 pairs of stick-on earrings and crystal heart-shaped stickers. All items are made of plastic. The key chains with attachments are considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives the essential character. In this instance, the steel wire imparts the essential character to the key chains. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plastic stick-on earrings and the crystal heart-shaped stickers 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 applicable subheading for the plastic jewelry rings if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. the applicable subheading will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastic. The applicable subheading for the key chains with attachments will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The applicable subheading for the color pencil will be 9609.10.0000, HTS, which provides for pencils…, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalk: pencils and crayons, with leads encased in a rigid sheath.
Full text
NY F86967 June 8, 2000 CLA-2-39:RR:NC:SP:222 F86967 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 7117.90.5500; 7117.90.7500; 7326.20.0050 9609.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of decorative articles of plastic from China. Dear Hoffacker: In your letter dated May 4, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling. The submitted samples are identified as item #80500 (A,B,C,D,E). This product is called Up-To-Date Sassy Boutique. Samples B and E were answered in ruling number F86846. Sample C was answered in ruling number F86968. These rulings were previously issued to you. Classification for samples A and D will be issued in this ruling. Item #80500-A, consists of 10 pairs of plastic stick-on earrings, a color pencil, a notebook key chain and crystal heart-shaped stickers made of plastic. Item #80500-D, consists of 3 fashion rings, a butterfly key chain, 3 pairs of stick-on earrings and crystal heart-shaped stickers. All items are made of plastic. The key chains with attachments are considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives the essential character. In this instance, the steel wire imparts the essential character to the key chains. The samples are returned as you requested. The applicable subheading for the plastic stick-on earrings and the crystal heart-shaped stickers 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. The applicable subheading for the plastic jewelry rings if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem. If valued over 20 cents per dozen pieces or parts, the applicable subheading will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastic. The rate of duty will be free. The applicable subheading for the key chains with attachments will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the color pencil will be 9609.10.0000, HTS, which provides for pencils…, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalk: pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14 cents per gross plus 4.3 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 earrings from Hungary
The tariff classification, country of origin, and marking of colored pencils
The tariff classification of school supply kits from China
Protest and Application for Further Review (AFR) No. 2704-22-163549; Classification of Imitation Jewelry
The tariff classification of bag charms from China
The tariff classification of body jewelry from China
The tariff classification of a children’s costume from China
The tariff classification of body jewelry from China
The tariff classification of silver, cubic zirconia, and titanium earrings from Thailand
The tariff classification of crayons encased insde plastic grip wheels from China
Follow F86967
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.