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M82348 M8 Ruling Active

The tariff classification of plastic sheet tucks from Vietnam.

Issued June 15, 2006 by U.S. Customs and Border Protection.

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M8 M82348 (June 15, 2006)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted illustration depicts a set of 4 sheet tucks identified as item number 56490. The sheet tucks are made of polypropylene plastic material. These devices are designed to keep flat sheet corners anchored in place all night, facilitate a “hospital corner” look, and prevent sheets from sagging at the mattress corners. The sheet corner is fed through one hole, pulled through the other hole and tucked between the mattress and box spring. Each tuck measures approximately 8-1/8” long by 4-1/4” wide by 1/8” high.

Full text

NY M82348 June 15, 2006 CLA-2-39:RR:NC:SP:221 M82348 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic sheet tucks from Vietnam. Dear Ms. Marcoux: In your letter dated May 10, 2006, you requested a classification ruling. The submitted illustration depicts a set of 4 sheet tucks identified as item number 56490. The sheet tucks are made of polypropylene plastic material. These devices are designed to keep flat sheet corners anchored in place all night, facilitate a “hospital corner” look, and prevent sheets from sagging at the mattress corners. The sheet corner is fed through one hole, pulled through the other hole and tucked between the mattress and box spring. Each tuck measures approximately 8-1/8” long by 4-1/4” wide by 1/8” high. The applicable subheading for the plastic sheet tucks will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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