The tariff classification of "Foam Dots" from China or Taiwan.
Issued August 21, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3919.90.5060
Headings: 3919
Product description
The Foam Dots are composed of cellular plastic. The dots are flat, self-adhesive, circular, and measure approximately ½ inch in diameter. They are used by crafters as adhesive risers to create a 3-D image. As you requested, the sample is being returned. You suggest classification in heading 3926, which provides for other articles of plastics. The dots, which are self-adhesive flat shapes, are more specifically provided for in heading 3919.
CBP rationale
The applicable subheading for the Foam Dots will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other.
Full text
NY J87124 August 21, 2003 CLA-2-39:RR:NC:SP:221 J87124 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Linda Lee Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 53718 RE: The tariff classification of “Foam Dots” from China or Taiwan. Dear Ms. Lee: In your letter dated August 8, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Foam Dots are composed of cellular plastic. The dots are flat, self-adhesive, circular, and measure approximately ½ inch in diameter. They are used by crafters as adhesive risers to create a 3-D image. As you requested, the sample is being returned. You suggest classification in heading 3926, which provides for other articles of plastics. The dots, which are self-adhesive flat shapes, are more specifically provided for in heading 3919. The applicable subheading for the Foam Dots will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 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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