The tariff classification of a plastic rim from China.
Issued November 4, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as item number 938086, Rim Phat Flyerz. The rim is molded of plastic and fashioned to appear as a rim on an automobile tire. This product will be available in three assorted styles that resemble street-style spinning automobile tire rims. Though you describe the product as a “toy” rim, it has no play function and is intended only for display as a collector’s item. The sample is returned as you requested.
CBP rationale
The applicable subheading for the plastic spinning rims will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.
Full text
NY L80350 November 4, 2004 CLA-2-39:RR:NC:SP:221 L80350 CATEGORY: Classification TARIFF NO. 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic rim from China. Dear Ms. Aldinger: In your letter dated October 14, 2004, you requested a classification ruling. The submitted sample is identified as item number 938086, Rim Phat Flyerz. The rim is molded of plastic and fashioned to appear as a rim on an automobile tire. This product will be available in three assorted styles that resemble street-style spinning automobile tire rims. Though you describe the product as a “toy” rim, it has no play function and is intended only for display as a collector’s item. The sample is returned as you requested. The applicable subheading for the plastic spinning rims will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. 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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