L88278 L8 Ruling Active

The tariff classification of sports eggs from China.

Issued November 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The sports eggs (item number 332009) are two-piece egg shaped hollow plastic containers that are colored and printed to resemble sports balls. The eggs are packaged 8 to a retail package, and include two each of football style, baseball style, soccer ball style and basketball style eggs. The eggs can be used as decorations for sports themed parties. They can also be filled with items such as candy or change. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the plastic sports eggs 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 L88278 November 9, 2005 CLA-2-39:RR:NC:SP:221 L88278 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of sports eggs from China. Dear Ms. Harmon: In your letter dated October 13, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The sports eggs (item number 332009) are two-piece egg shaped hollow plastic containers that are colored and printed to resemble sports balls. The eggs are packaged 8 to a retail package, and include two each of football style, baseball style, soccer ball style and basketball style eggs. The eggs can be used as decorations for sports themed parties. They can also be filled with items such as candy or change. As you requested, the sample will be returned. The applicable subheading for the plastic sports eggs 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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