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The tariff classification of plastic beaded material from Italy or other countries.
Issued January 22, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86349 (January 22, 2001)
Tariff classification
HTS codes: 3926.90.3500
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
The submitted sample is a swatch of plastic beaded material. The backing is 100% cotton and printed fabric. Plastic beads are glued to the backing, covering the entire backing and imparting a reflective look to the material. The plastic beaded material is a considered a composite good for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character of the subject article is imparted by the plastic beads.
CBP rationale
The applicable subheading for the plastic beaded material will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…other: beads, bugles and spangles, not strung (except temporarily) and not set: articles thereof, not elsewhere specified or included: other.
Full text
NY G86349 January 22, 2001 CLA-2-39:RR:NC:SP:233 G86349 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ms. Amy J. Johannesen Coudert Brothers 1114 Avenue of the Americas New York, NY 10036-7703 RE: The tariff classification of plastic beaded material from Italy or other countries. Dear Ms. Johannesen: In your letter dated January 10, 2001, on behalf of Chanel, Inc., you requested a tariff classification ruling. The submitted sample is a swatch of plastic beaded material. The backing is 100% cotton and printed fabric. Plastic beads are glued to the backing, covering the entire backing and imparting a reflective look to the material. The plastic beaded material is a considered a composite good for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character of the subject article is imparted by the plastic beads. The applicable subheading for the plastic beaded material will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…other: beads, bugles and spangles, not strung (except temporarily) and not set: articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5% 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
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