The tariff classification of decorative plastic articles from China.
Issued December 9, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
Item 684944 is a miniature lady’s high heeled shoe. Item 684936 is a miniature champagne cup. Item 685107 is a miniature swan. Item 685149 is a miniature clear basket. Item 684902 is a miniature white basket. All of these items are listed under the category of floral accessories on your web site. Due to their small size and flimsy construction, they are impractical for use for other than decorative purposes. The miniature plastic accessories are sold as craft supplies and are used in applications such as artificial flower arrangements, decorative centerpieces, and food presentation. The samples are being returned as you requested.
CBP rationale
The applicable subheading for the decorative plastic accessories will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.
Full text
NY I88382 December 9, 2002 CLA-2-39:RR:NC:SP:221 I88382 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Julie Scoggan Evans and Wood & Co., Inc. 612 E. Dallas Road Suite 200 Grapevine, TX 76051 RE: The tariff classification of decorative plastic articles from China. Dear Ms. Scoggan: In your letter dated November 14, 2002, on behalf of Hobby Lobby, you requested a tariff classification ruling. Five samples of decorative articles made of polystyrene plastic were submitted with your request. Item 684944 is a miniature lady’s high heeled shoe. Item 684936 is a miniature champagne cup. Item 685107 is a miniature swan. Item 685149 is a miniature clear basket. Item 684902 is a miniature white basket. All of these items are listed under the category of floral accessories on your web site. Due to their small size and flimsy construction, they are impractical for use for other than decorative purposes. The miniature plastic accessories are sold as craft supplies and are used in applications such as artificial flower arrangements, decorative centerpieces, and food presentation. The samples are being returned as you requested. The applicable subheading for the decorative plastic accessories will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. This rate of duty will remain unchanged in 2003. 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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