10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

G81907 G8 Ruling Active

The tariff classification of a decorative plastic article from Taiwan.

Issued October 11, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

G8 G81907 (October 11, 2000)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The submitted sample is identified as “Package Pal”. It is a plastic figurine of a little girl holding a flower. This product is composed of polyresin material. The figurine has two holes that allow an elastic cord to be threaded through and around the package. The cord secures and decorates the package.

CBP rationale

a flower. This product is composed of polyresin material. The figurine has two holes that allow an elastic cord to be threaded through and around the package. The cord secures and decorates the package. The applicable subheading for the plastic figurine 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.

Full text

NY G81907 October 11, 2000 CLA-2-39:RR:NC:SP:222 G81907 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Robert P. Kenneally Tower Group International 150 Eastern Avenue Chelsea, MA 02150-3352 RE: The tariff classification of a decorative plastic article from Taiwan. Dear Mr. Kenneally: In your letter dated August 31, 2000, and received in this on September 11, 2000, on behalf of your client Wm. E. Wright Limited Partnership, you requested a tariff classification ruling. The submitted sample is identified as “Package Pal”. It is a plastic figurine of a little girl holding a flower. This product is composed of polyresin material. The figurine has two holes that allow an elastic cord to be threaded through and around the package. The cord secures and decorates the package. The applicable subheading for the plastic figurine 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow G81907

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.