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The tariff classification of automobile antenna decoration from Taiwan and China.
Issued July 7, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F88362 (July 7, 2000)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is a plastic auto antenna decoration. It is made of styrofoam. This antenna decoration consists of one piece of styrofoam designed in the shape of a yellow ball with a smiley face. Your letter of inquiry states that this article is intended to be used as a promotional item for the antenna on motor vehicles. The antenna decorations will have a pre-drilled hole in the bottom portion for easy installation. The sample is returned as you requested.
CBP rationale
The applicable subheading for the antenna ball 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 F88362 July 7, 2000 CLA-2-39:RR:NC:SP:222 F88362 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Thayme Bischof Coppersmith, Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of automobile antenna decoration from Taiwan and China. Dear Mr. Bischof: In your letter dated June 6, 2000, you requested a tariff classification ruling. The submitted sample is a plastic auto antenna decoration. It is made of styrofoam. This antenna decoration consists of one piece of styrofoam designed in the shape of a yellow ball with a smiley face. Your letter of inquiry states that this article is intended to be used as a promotional item for the antenna on motor vehicles. The antenna decorations will have a pre-drilled hole in the bottom portion for easy installation. The sample is returned as you requested. The applicable subheading for the antenna ball 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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