I84012 I8 Ruling Active

The tariff classification of plastic shapes for wreaths and hearts from China.

Issued July 25, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

Both are composed of foamed polystyrene plastic. The first sample is a circular ring; the second sample is heart-shaped. They will be sold at craft and floral retail outlets to form wreaths and decorative items.

CBP rationale

The applicable subheading for the plastic shapes for wreaths and hearts will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY I84012 July 25, 2002 CLA-2-39:RR:NC:SP:221 I84012 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Michelle Collins Syndicate Sales, Inc. 2025 N. Wabash Street P.O. Box 756 Kokomo, IN 46903-0756 RE: The tariff classification of plastic shapes for wreaths and hearts from China. Dear Ms. Collins: In your letter dated June 24, 2002, you requested a tariff classification ruling. Samples were provided with your letter. Both are composed of foamed polystyrene plastic. The first sample is a circular ring; the second sample is heart-shaped. They will be sold at craft and floral retail outlets to form wreaths and decorative items. The applicable subheading for the plastic shapes for wreaths and hearts 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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