The tariff classification of Christmas Novelty Wire Garland from China.
Issued March 9, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.3500
Headings: 3926
Product description
You have submitted five samples of Item W075FA09543 Christmas Novelty Wire Garland. Each item consists of a wire measuring 2 ½ feet in length onto which variously colored plastic beads and plastic decorations are strung. The garlands are wrapped around a paperboard card and packed in a clear plastic packet. The items are marketed as gift-wrapping material. The essential character of the Christmas Novelty Wire Garland is imparted by the plastic beads.
CBP rationale
The applicable subheading for the Christmas Novelty Wire Garland will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics… Beads, bugles and spangles… articles thereof, not elsewhere specified or included: Other.
Full text
NY L82746 March 9, 2005 CLA-2-39:RR:NC:SP:233 L82746 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Christmas Novelty Wire Garland from China. Dear Mr. Crago: In your letter dated February 24, 2005, you requested a tariff classification ruling. You have submitted five samples of Item W075FA09543 Christmas Novelty Wire Garland. Each item consists of a wire measuring 2 ½ feet in length onto which variously colored plastic beads and plastic decorations are strung. The garlands are wrapped around a paperboard card and packed in a clear plastic packet. The items are marketed as gift-wrapping material. The essential character of the Christmas Novelty Wire Garland is imparted by the plastic beads. The applicable subheading for the Christmas Novelty Wire Garland will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics… Beads, bugles and spangles… articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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