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G83668 G8 Ruling Active

The tariff classification of jewelry display cushions from China.

Issued October 31, 2000 by U.S. Customs and Border Protection.

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G8 G83668 (October 31, 2000)

Tariff classification

HTS codes: 3926.90.9880, 6307.90.9989

Headings: 6307, 3926

Product description

One cushion is made of foam rubber covered with 60 percent nylon/40 percent polyurethane nonwoven suede-like green fabric. It measures approximately 3” x 2-1/2.” The other is constructed of foam rubber covered with white cellular plastic sheeting backed with nonwoven fabric. This material is considered to be of plastics for tariff classification purposes. This cushions measures approximately 3-11/16” x 3-1/2”.

CBP rationale

The applicable subheading for the green jewelry display cushion will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . The applicable subheading for the white jewelry display cushion will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, other.

Full text

NY G83668 October 31, 2000 CLA-2-63:RR:NC:TA:351 G83668 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3926.90.9880 Mr. Fred M. Hall Fred Hall & Associates Inc. P.O. Box 610867 DFW Airport, TX 75261-0867 RE: The tariff classification of jewelry display cushions from China. Dear Mr. Hall: In your letter dated October 12, 2000, on behalf of Pacific Northern, Inc., Carrollton, Texas, you requested a tariff classification ruling. The samples submitted are two mini jewelry display cushions. One cushion is made of foam rubber covered with 60 percent nylon/40 percent polyurethane nonwoven suede-like green fabric. It measures approximately 3” x 2-1/2.” The other is constructed of foam rubber covered with white cellular plastic sheeting backed with nonwoven fabric. This material is considered to be of plastics for tariff classification purposes. This cushions measures approximately 3-11/16” x 3-1/2”. The applicable subheading for the green jewelry display cushion will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the white jewelry display cushion will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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