H85993 H8 Ruling Active

The tariff classification of the “Kiddy House” (Item #19150SPS) from China.

Issued December 20, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Kiddy House consists of steel poles and a woven fabric visibly coated on both sides with plastic. The strips that make up the fabric are composed of polyethylene and measure less than 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The essential character of the Kiddy House is imparted by the coated fabric.

CBP rationale

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

Full text

NY H85993 December 20, 2001 CLA-2-39:RR:NC:SP:221 H85993 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of the “Kiddy House” (Item #19150SPS) from China. Dear Mrs. Fair: In your letter dated December 3, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The Kiddy House consists of steel poles and a woven fabric visibly coated on both sides with plastic. The strips that make up the fabric are composed of polyethylene and measure less than 5 millimeters in width. For tariff purposes the coated fabric is considered to be a plastic material. The essential character of the Kiddy House is imparted by the coated fabric. The applicable subheading for the Kiddy House 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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