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The tariff classification of decorative picks from China
Issued January 21, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N048259 (January 21, 2009)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
Item DC-839-05 is a pick that consists of a silver foil wrapped metal stem decorated with plastic shapes. The shapes are roughly rectangular with slightly sloped, tapering sides and are made of clear molded plastics with silver backing. Item DC-838-102 is a similar pick consisting of a silver foil wrapped metal stem decorated with both the same roughly rectangular shapes with slightly sloped sides and with faceted round plastic shapes that resemble imitation gemstones. The samples are being returned as you requested.
CBP rationale
The applicable subheading for the decorative picks with molded plastic shapes and imitation gemstones 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
N048259 January 21, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Colleen O’Shea-Moran Darice Inc 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of decorative picks from China Dear Ms. O’Shea-Moran: In your letter dated December 23, 2008, you requested a tariff classification ruling. The two samples provided with your letter are described as plastic picks with imitation gemstones used for crafts or for decorating floral arrangements. Item DC-839-05 is a pick that consists of a silver foil wrapped metal stem decorated with plastic shapes. The shapes are roughly rectangular with slightly sloped, tapering sides and are made of clear molded plastics with silver backing. Item DC-838-102 is a similar pick consisting of a silver foil wrapped metal stem decorated with both the same roughly rectangular shapes with slightly sloped sides and with faceted round plastic shapes that resemble imitation gemstones. The samples are being returned as you requested. The applicable subheading for the decorative picks with molded plastic shapes and imitation gemstones 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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