J87877 J8 Ruling Active

The tariff classification of the "Valentine Message in a Bottle" from China.

Issued September 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Valentine Message in a Bottle (Item #934014) consists of a plastic bottle with a cork that contains a rolled sheet of paper, an artificial red rose, a plastic bead and “I Love You” confetti. The bottle is approximately 6 ¾ inches in height. This product will be sold as a novelty gift. The bottle and the items within it are classified together as a set. The bottle imparts the essential character to the set.

CBP rationale

The applicable subheading for the Valentine Message in a Bottle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY J87877 September 3, 2003 CLA-2-39:RR:NC:SP:221 J87877 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Valentine Message in a Bottle” from China. Dear Ms. Aldinger: In your letter dated August 1, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The Valentine Message in a Bottle (Item #934014) consists of a plastic bottle with a cork that contains a rolled sheet of paper, an artificial red rose, a plastic bead and “I Love You” confetti. The bottle is approximately 6 ¾ inches in height. This product will be sold as a novelty gift. The bottle and the items within it are classified together as a set. The bottle imparts the essential character to the set. The applicable subheading for the Valentine Message in a Bottle 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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