M83680 M8 Ruling Active

The tariff classification of plastic pearl picks from China.

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

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

You have submitted illustrations of decorative plastic pearl picks. These plastic pearls are not worn as jewelry and they are not considered to be gemstones. They are designed on wire picks for insertion into bridal bouquets and other floral designs. These products are composed of a plastic pearl held on wire posts ranging from 5 inches to 6 inches in length. The plastic pearls will be available in ten colors. They will be packaged one dozen per package all of the same color for retail sale.

CBP rationale

The applicable subheading for the plastic pearl picks will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.

Full text

NY M83680 June 15, 2006 CLA-2-39:RR:NC:SP:221 M83680 CATEGORY: Classification TARIFF NO. 3926.40.0000 Ms. Suzanne M. K. Taussig Flora Europa, Inc. 7825 East Evans Road, Suite 500 Scottsdale, AZ 85260 RE: The tariff classification of plastic pearl picks from China. Dear Ms. Taussig: In your letter dated May 16, 2006, you requested a classification ruling. You have submitted illustrations of decorative plastic pearl picks. These plastic pearls are not worn as jewelry and they are not considered to be gemstones. They are designed on wire picks for insertion into bridal bouquets and other floral designs. These products are composed of a plastic pearl held on wire posts ranging from 5 inches to 6 inches in length. The plastic pearls will be available in ten colors. They will be packaged one dozen per package all of the same color for retail sale. The applicable subheading for the plastic pearl picks will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 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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