10 newer rulings cite the same tariff codes.

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

I83856 I8 Ruling Active

The tariff classification of plastic light stakes and utility ties from China.

Issued July 16, 2002 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

I8 I83856 (July 16, 2002)

Tariff classification

HTS codes: 3926.90.9880, 3924.90.5500

Headings: 3926, 3924

Product description

Stock Number 90477 is a plastic light stake 7.5 inches in height. It is sold in packages of 25, and is designed to hold a miniature light bulb. Stock Number 90478 is a similar light stake measuring 14 inches in height. It is also sold in packages of 25. Both of these light stakes are meant for use around the home. Stock Number 90475 is a plastic utility tie sold in packages of 15. It can be used for holding light sets or garland to railings or banisters. These ties are of the class or kind that can be used for many purposes, such as gathering wires together.

CBP rationale

light sets or garland to railings or banisters. These ties are of the class or kind that can be used for many purposes, such as gathering wires together. The applicable subheading for the light stakes will be 3924.90.5500, Harmonized Tariff Schedule of the Unites States (HTS), which provides for other household articles and toilet articles of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the utility ties will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Full text

NY I83856 July 16, 2002 CLA-2-39:RR:NC:SP:222 I83856 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3926.90.9880 Ms. Wendy Lawson Sears Roebuck and Company 3333 Beverly Road, BC-172A Hoffman Estates, IL 60179 RE: The tariff classification of plastic light stakes and utility ties from China. Dear Ms. Lawson: In your letter dated June 25, 2002, you requested a tariff classification ruling. Samples were provided with your letter. Stock Number 90477 is a plastic light stake 7.5 inches in height. It is sold in packages of 25, and is designed to hold a miniature light bulb. Stock Number 90478 is a similar light stake measuring 14 inches in height. It is also sold in packages of 25. Both of these light stakes are meant for use around the home. Stock Number 90475 is a plastic utility tie sold in packages of 15. It can be used for holding light sets or garland to railings or banisters. These ties are of the class or kind that can be used for many purposes, such as gathering wires together. The applicable subheading for the light stakes will be 3924.90.5500, Harmonized Tariff Schedule of the Unites States (HTS), which provides for other household articles and toilet articles of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the utility ties will be 3926.90.9880, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow I83856

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.