The tariff classification of a foam cross and foam pennants from China.
Issued January 24, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
You have submitted samples of a foam cross that is identified as item number 1043-93 and reversible foam pennants identified as item number 1039-55M. Item number 1043-93 is a three-dimensional foam plastic cross that measures 8” by 4.5” by .5”. The cross has a cutout space in the back that serves as a mounting by which it can be hung on the wall. The foam cross can also be embellished by the consumer with decorations such as adhesive backed foam shapes, stickers and glitter. Item number 1039-55M is a set of three foam plastic pennants. Each pennant measures 5.5” by 10” and has a cutout tab by which it can be hung on a wall for decorative purposes. The pennants can also be embellished by the consumer with team names and colors or sayings or decorated with other foam craft products. The samples are being returned as you requested.
CBP rationale
The applicable subheading for item number 1043-93, the foam cross, and item number 1039-55M, the foam pennants, 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
N004976 January 24, 2007 CLA-2-39:RR:N2:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Holly VanDeusen Darice, Inc. 13000 Darice Parkway – Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of a foam cross and foam pennants from China. Dear Ms. VanDeusen: In your letter dated December 14, 2006, on behalf of your client Lamrite West, Inc., you requested a tariff classification ruling. You have submitted samples of a foam cross that is identified as item number 1043-93 and reversible foam pennants identified as item number 1039-55M. Item number 1043-93 is a three-dimensional foam plastic cross that measures 8” by 4.5” by .5”. The cross has a cutout space in the back that serves as a mounting by which it can be hung on the wall. The foam cross can also be embellished by the consumer with decorations such as adhesive backed foam shapes, stickers and glitter. Item number 1039-55M is a set of three foam plastic pennants. Each pennant measures 5.5” by 10” and has a cutout tab by which it can be hung on a wall for decorative purposes. The pennants can also be embellished by the consumer with team names and colors or sayings or decorated with other foam craft products. The samples are being returned as you requested. The applicable subheading for item number 1043-93, the foam cross, and item number 1039-55M, the foam pennants, 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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