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L82801 L8 Ruling Active

The tariff classification of plastic decorative chain from China.

Issued March 23, 2005 by U.S. Customs and Border Protection.

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L8 L82801 (March 23, 2005)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The chain (C079FA02805) is composed of Styrofoam plastic that has been painted to look like metal. The chain is 4 feet in length and is sold as a novelty decoration. Though you intend to market it as a Halloween decoration, there is nothing that limits the use of the product to the Halloween season.

CBP rationale

The applicable subheading for the decorative chain will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles.

Full text

NY L82801 March 23, 2005 CLA-2-39:RR:NC:SP:221 L82801 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Troy D. Crago Atitco International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic decorative chain from China. Dear Mr. Crago: In your letter dated February 17, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The chain (C079FA02805) is composed of Styrofoam plastic that has been painted to look like metal. The chain is 4 feet in length and is sold as a novelty decoration. Though you intend to market it as a Halloween decoration, there is nothing that limits the use of the product to the Halloween season. The applicable subheading for the decorative chain will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…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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