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The tariff classification of a decorative bust from China.
Issued May 29, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N011047 (May 29, 2007)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
A photograph was provided with your letter. The product is an Elvis Presley bust. The bust is composed of kraton, a thermoplastic elastomer. The jacket is composed of polyvinyl chloride (PVC). The bust will be sold as a collectible.
CBP rationale
The applicable subheading for the bust will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles.
Full text
N011047 May 29, 2007 CLA-2-39:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Maureen Ford Toys R Us One Geoffrey Way Wayne, NJ 07470 RE: The tariff classification of a decorative bust from China. Dear Ms. Ford: In your letter dated May 10, 2007, you requested a tariff classification ruling. A photograph was provided with your letter. The product is an Elvis Presley bust. The bust is composed of kraton, a thermoplastic elastomer. The jacket is composed of polyvinyl chloride (PVC). The bust will be sold as a collectible. The applicable subheading for the bust will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…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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