The tariff classification of parts for an awards rosette from Germany.
Issued December 2, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980, 4823.90.8600
Product description
The pictured articles are described as plastic “buttons,” cardboard discs and foam plastic inserts. They will be combined with satin ribbon to form awards rosettes for use in dog and horse shows. The imported components are used to construct the center of the rosettes. The fabric portions used to complete the rosettes will not be imported. The imported components are not used for fastening or decorating apparel or household linen, and do not meet the definition of a button of heading 9606 of the Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for the plastic “buttons” and foam plastic inserts will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The applicable subheading for the cardboard inserts will be 4823.90.8600, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other.
Full text
N043236 December 2, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4823.90.8600 Mr. Kenneth A. Lindemann The Denali Company 43 W. Front Street, Suite 11 Red Bank, NJ 07701 RE: The tariff classification of parts for an awards rosette from Germany. Dear Mr. Lindemann: In your letter dated October 31, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. The pictured articles are described as plastic “buttons,” cardboard discs and foam plastic inserts. They will be combined with satin ribbon to form awards rosettes for use in dog and horse shows. The imported components are used to construct the center of the rosettes. The fabric portions used to complete the rosettes will not be imported. The imported components are not used for fastening or decorating apparel or household linen, and do not meet the definition of a button of heading 9606 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the plastic “buttons” and foam plastic inserts will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the cardboard inserts will be 4823.90.8600, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other. The rate of duty will be free. 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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