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G84762 G8 Ruling Active

The tariff classification of a beaded and sequined box from China.

Issued December 20, 2000 by U.S. Customs and Border Protection.

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G8 G84762 (December 20, 2000)

Tariff classification

HTS codes: 3926.90.3500

Headings: 3926

Product description

The submitted sample, Item #WF4593, “Beads & Sequins Flower Box,” is a circular shaped box with a lid. The lid is attached to the box with a strip of ribbon. The box is constructed of cardboard covered externally and internally with woven polyester fabric. The outside top of the lid is decorated with sequins and plastic beads that form flowers and a honeybee. A corded loop is attached to the box, forming a carrying handle. The box measures 4½ inches in diameter and 2¼ inches in height. The essential character of the article is imparted by the plastic beads and sequins. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the beaded and sequined box will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics .

Full text

NY G84762 December 20, 2000 CLA-2-39:RR:NC:SP:233 G84762 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a beaded and sequined box from China. Dear Mr. Hoffacker: In your letter dated December 5, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. The submitted sample, Item #WF4593, “Beads & Sequins Flower Box,” is a circular shaped box with a lid. The lid is attached to the box with a strip of ribbon. The box is constructed of cardboard covered externally and internally with woven polyester fabric. The outside top of the lid is decorated with sequins and plastic beads that form flowers and a honeybee. A corded loop is attached to the box, forming a carrying handle. The box measures 4½ inches in diameter and 2¼ inches in height. The essential character of the article is imparted by the plastic beads and sequins. Your sample is being returned as requested. The applicable subheading for the beaded and sequined box will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics . . . beads, bugles, not strung (except temporarily) . . . other. The rate of duty will be 6.5% ad valorem and will remain unchanged in 2001. 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

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