J81336 J8 Ruling Active

The tariff classification of soccer referee warning card holders from Taiwan.

Issued March 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 6307.90.9989

Headings: 6307, 3926

Product description

No. 056 is the “Standard” soccer referee warning card holder. It is composed of polyvinyl chloride (PVC) plastic sheeting. No. 057 is the “Deluxe” soccer referee warning card holder. It is composed of nylon fabric. Both products are designed to hold referee scorecards.

CBP rationale

The applicable subheading for the Standard PVC soccer referee warning card holder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the Deluxe nylon soccer referee warning card holder will be 6307.90.9989, HTS, which provides for other made up articles, other.

Full text

NY J81336 March 11, 2003 CLA-2-39:RR:NC:SP:221 J81336 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 6307.90.9989 Mr. Jose Audero Jr. Audero Sports Supply, Inc. 4935 McConnell Avenue, Suite 11 Los Angeles, CA 90066 RE: The tariff classification of soccer referee warning card holders from Taiwan. Dear Mr. Audero: In your letter dated February 14, 2003, you requested a tariff classification ruling. Samples were provided with your letter. No. 056 is the “Standard” soccer referee warning card holder. It is composed of polyvinyl chloride (PVC) plastic sheeting. No. 057 is the “Deluxe” soccer referee warning card holder. It is composed of nylon fabric. Both products are designed to hold referee scorecards. The applicable subheading for the Standard PVC soccer referee warning card holder 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. The applicable subheading for the Deluxe nylon soccer referee warning card holder will be 6307.90.9989, HTS, which provides for other made up articles, other. The rate of duty will be 7 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

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →