N011257 N0 Ruling Active

The tariff classification of acrylic ornaments and wall décor from China

Issued June 1, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

Photographs were included with your request. The items are decorative ornaments and plaques made from 3 mm thick acrylic sheet. They are formed in geometric and other decorative shapes and are available in a range of colors and graphic designs. The ornaments have plastic thread for hanging. The wall décor is designed to be attached using double-sided adhesive tape.

CBP rationale

The applicable subheading for the acrylic ornaments and wall décor 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

N011257 June 1, 2007 CLA-2-39:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Aimee Lagos Propitious Jackson, LLC 5823 Portland Avenue Minneapolis, MN 55417 RE: The tariff classification of acrylic ornaments and wall décor from China Dear Ms. Lagos: In your letter dated May 14, 2007, you requested a tariff classification ruling. Photographs were included with your request. The items are decorative ornaments and plaques made from 3 mm thick acrylic sheet. They are formed in geometric and other decorative shapes and are available in a range of colors and graphic designs. The ornaments have plastic thread for hanging. The wall décor is designed to be attached using double-sided adhesive tape. The applicable subheading for the acrylic ornaments and wall décor 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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