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L83640 L8 Ruling Active

The tariff classification of acrylic nuggets from China.

Issued April 1, 2005 by U.S. Customs and Border Protection.

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L8 L83640 (April 1, 2005)

Tariff classification

HTS codes: 3926.90.4000

Headings: 3926

Product description

The merchandise to be imported consists of acrylic nuggets. They are translucent crystals to be used in floral arrangements, fountains, aquariums, crafts, parties, weddings, etc. You have submitted samples of the nuggets packed in a plastic bag with a header card with your request.

CBP rationale

The applicable subheading for the acrylic nuggets will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Imitation gemstones.

Full text

NY L83640 April 1, 2005 CLA-2-39:RR:NC:SP:233 L83640 CATEGORY: Classification TARIFF NO.: 3926.90.4000 Ms. Yolanda S. Massey Import Manager Michaels Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of acrylic nuggets from China. Dear Ms. Massey: In your letter dated March 24, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of acrylic nuggets. They are translucent crystals to be used in floral arrangements, fountains, aquariums, crafts, parties, weddings, etc. You have submitted samples of the nuggets packed in a plastic bag with a header card with your request. The applicable subheading for the acrylic nuggets will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Imitation gemstones.” The rate of duty will be 2.8% 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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