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 plastic imitation gemstones and plastic jewelry parts from Taiwan.
Issued October 23, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G83380 (October 23, 2000)
Tariff classification
HTS codes: 3926.40.0000, 3926.90.4000
Headings: 3926
Product description
The submitted samples are as follows: Packet number 6 contains two oval shaped plastic imitation gemstones. Packet number 7 contains two heart shaped plastic imitation gemstones. Packet number 8 contains two plastic football shapes which will be used for making earrings. Packet number 9 contains two plastic flower shapes which will be used for making earrings. Packet number 10 contains two plastic ornaments molded into the faces of tigers, which will be used for making earrings.
CBP rationale
The applicable subheading for the plastic imitation gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…imitation gemstones. The applicable subheading for the plastic football shapes, flower shapes and tiger faces will be 3926.40.0000, 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 G83380 October 23, 2000 CLA-2-39:RR:NC:SP:233 G83380 CATEGORY: Classification TARIFF NO.: 3926.90.4000; 3926.40.0000 Ms. Pamela J.W. Osterland USF Worldwide 2710 Regency Drive Grand Prairie, TX 75050 RE: The tariff classification of plastic imitation gemstones and plastic jewelry parts from Taiwan. Dear Ms. Osterland: In your letter dated October 13, 2000, on behalf of Hillis Investments, Inc., you requested a tariff classification ruling. The submitted samples are as follows: Packet number 6 contains two oval shaped plastic imitation gemstones. Packet number 7 contains two heart shaped plastic imitation gemstones. Packet number 8 contains two plastic football shapes which will be used for making earrings. Packet number 9 contains two plastic flower shapes which will be used for making earrings. Packet number 10 contains two plastic ornaments molded into the faces of tigers, which will be used for making earrings. The applicable subheading for the plastic imitation gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…imitation gemstones. The rate of duty will be 2.8% ad valorem. The applicable subheading for the plastic football shapes, flower shapes and tiger faces will be 3926.40.0000, 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% 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of plastic gemstone masks from China.
The tariff classification of a rectangular plastic patch from China.
The tariff classification of imitation gemstones from China.
The tariff classification of imitation gemstones from China.
The tariff classification of craft items from China.
The tariff classification of a Disney Tsum Tsum Design Mega Set and a Disney Tsum Tusm Super Sticker Machine from China.
The tariff classification of a small trunk with accessories from China
The tariff classification of phone and sneaker gem kits from China.
The tariff classification of Roll-On Body Shimmer from China.
The tariff classification of a nail art kit from India.
Follow G83380
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.