K81296 K8 Ruling Active

The tariff classification of plastic wine charms from China.

Issued November 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The assortment includes 8 wine charms consisting of decorative hanging plastic charms on plastic rings. Each charm depicts a cocktail in a distinctive glass with garnishments, and has a unique shape, design and color combination. Though

CBP rationale

The applicable subheading for the plastic wine charms will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: tableware and kitchenware: other.

Full text

NY K81296 November 25, 2003 CLA-2-39:RR:NC:SP:221 K81296 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue NW Grand Rapids, MI 49504 RE: The tariff classification of plastic wine charms from China. Dear Mr. Morse: In your letter dated November 13, 2003, on behalf of Meijer Distribution, you requested a tariff classification ruling. The sample submitted with your request is identified as PVC cocktail wine charms, item #768894, UPC #7-60236-33383-8. The assortment includes 8 wine charms consisting of decorative hanging plastic charms on plastic rings. Each charm depicts a cocktail in a distinctive glass with garnishments, and has a unique shape, design and color combination. Though you state that these are used to decorate wine or liquor bottles, wine charms with unique motifs are used at parties or gatherings to fit loosely around the base stems of glasses to identify each individual’s beverage. The sample is being returned as you requested. The applicable subheading for the plastic wine charms will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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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