10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

H80860 H8 Ruling Active

The tariff classification of the “Neon Sculptures Designer Tubing” from China.

Issued May 25, 2001 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

H8 H80860 (May 25, 2001)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Neon Sculptures Designer Tubing consists of 20 feet of black light sensitive plastic tubing, 20 feet of metal support wire and 54 plastic fittings, all packaged together for retail sale. This product is used to create shapes and words. The tubing can be cut to a desired length and, with the use of the wire, connectors and other fittings, formed into the desired shape. This product will be classified as a set. The essential character is imparted by the plastic tubing. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the Neon Sculptures Designer Tubing will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY H80860 May 25, 2001 CLA-2-39:RR:NC:SP:221 H80860 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of the “Neon Sculptures Designer Tubing” from China. Dear Ms. Dion: In your letter dated May 4, 2001, you requested a tariff classification ruling. The Neon Sculptures Designer Tubing consists of 20 feet of black light sensitive plastic tubing, 20 feet of metal support wire and 54 plastic fittings, all packaged together for retail sale. This product is used to create shapes and words. The tubing can be cut to a desired length and, with the use of the wire, connectors and other fittings, formed into the desired shape. This product will be classified as a set. The essential character is imparted by the plastic tubing. As you requested, the sample is being returned. The applicable subheading for the Neon Sculptures Designer Tubing will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow H80860

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.