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G82010 G8 Ruling Active

The tariff classification of a feeding cap from China.

Issued September 26, 2000 by U.S. Customs and Border Protection.

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G8 G82010 (September 26, 2000)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The feeding cap is composed of a plastic headband, plastic strap and nylon cord. It is used when feeding ill or elderly people who cannot keep up their heads. The headband and strap are placed over the person’s head, and the strap tied to the back of a chair to support the person’s head. The cost breakdown you provided indicates that the plastic headband and strap are four times the value of the nylon cord.

CBP rationale

The applicable subheading for the feeding cap will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY G82010 September 26, 2000 CLA-2-39:RR:NC:SP:221 G82010 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Jeff Alcorn Grand River Company Winstrong Corp. 15461 Red Hill Ave., Ste # C Tustin, CA 92780 RE: The tariff classification of a feeding cap from China. Dear Mr. Alcorn: In your letter dated August 31, 2000, you requested a tariff classification ruling. A sample was provided with your letter. The feeding cap is composed of a plastic headband, plastic strap and nylon cord. It is used when feeding ill or elderly people who cannot keep up their heads. The headband and strap are placed over the person’s head, and the strap tied to the back of a chair to support the person’s head. The cost breakdown you provided indicates that the plastic headband and strap are four times the value of the nylon cord. The applicable subheading for the feeding cap will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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