M83300 M8 Ruling Active

The tariff classification of a window scarf holder from China

Issued June 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

It is a ring measuring approximately 3 inches in inside diameter and 3 11/16 inches in outside diameter that will be looped onto a curtain rod and used to hold a decorative window scarf. Although you describe the material as 100% pewter in your request, the sample is molded from plastics and then decorated with metallic paint to resemble pewter. In a telephone conversation you confirmed that the article is made of plastics and that the finish is painted on. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the window scarf holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other.

Full text

NY M83300 June 27, 2006 CLA-2-39:RR:NC:N2:221 M83300 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. LoJen Yin CHF Industries, Inc One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a window scarf holder from China Dear Ms. Yin: In your undated letter, which was received in this office May 30, 2006, you requested a tariff classification ruling. The sample submitted with your request is identified as a window scarf holder. It is a ring measuring approximately 3 inches in inside diameter and 3 11/16 inches in outside diameter that will be looped onto a curtain rod and used to hold a decorative window scarf. Although you describe the material as 100% pewter in your request, the sample is molded from plastics and then decorated with metallic paint to resemble pewter. In a telephone conversation you confirmed that the article is made of plastics and that the finish is painted on. The sample is being returned as you requested. The applicable subheading for the window scarf holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: 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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