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N022274 N0 Ruling Active

The tariff classification of decorative vases from China

Issued February 7, 2008 by U.S. Customs and Border Protection.

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N0 N022274 (February 7, 2008)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

Pictures of five decorative vases were provided with your request, identified as items A2000009, A2000010, A2000073, A2000072 and A2000139. The vases are made of plastic resin.

CBP rationale

The applicable subheading for the vases 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

N022274 February 7, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Brandi Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of decorative vases from China Dear Ms. Nemitz: In your letter dated January 23, 2008, you requested a tariff classification ruling. Pictures of five decorative vases were provided with your request, identified as items A2000009, A2000010, A2000073, A2000072 and A2000139. The vases are made of plastic resin. The applicable subheading for the vases 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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