H80192 H8 Ruling Active

The tariff classification of a plastic mini helmet from China.

Issued June 7, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The merchandise, “Authentic Mini Helmet,” is a small, plastic replica of a football helmet. The helmet measures 6 inches in length, 4 ½ inches in width, and 5 inches in height.

CBP rationale

The applicable subheading for plastic mini helmets will be 3926.40.0000, Harmonized Tariff Schedule of the United States (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 H80192 June 7, 2001 CLA-2-39:RR:NC:2:222 H80192 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Peggy Sih USG Logistics, Inc. 618 Glasgow Avenue Inglewood, CA 90301 RE: The tariff classification of a plastic mini helmet from China. Dear Ms. Sih: In your letter, dated April 11, 2001, you requested a classification ruling on behalf of your client, Vertex Enterprises, DBA Wingo Sports Group, Chicago, IL. The merchandise, “Authentic Mini Helmet,” is a small, plastic replica of a football helmet. The helmet measures 6 inches in length, 4 ½ inches in width, and 5 inches in height. The applicable subheading for plastic mini helmets will be 3926.40.0000, Harmonized Tariff Schedule of the United States (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 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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