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N054439 N0 Ruling Active

The tariff classification of a sponsor patch from China

Issued March 31, 2009 by U.S. Customs and Border Protection.

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N0 N054439 (March 31, 2009)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The patch is made of polyvinyl chloride (PVC) plastic sheeting and measures 3 1/4 inches long by 1 3/8 inches high by 1/32 inch thick. The patch has a non-contrasting raised border, and raised lettering and a raised logo that are in contrasting color to the background. The lettering and logo are not printed, but are molded into the patch.

CBP rationale

The applicable subheading for the PVC sponsor patch will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N054439 March 31, 2009 CLA-2-39:OT:RR:NC:2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Barbara Nichols Spyder Active Sports, Inc. 4725 Walnut St. Boulder, CO 80301 RE: The tariff classification of a sponsor patch from China Dear Ms. Nichols: In your letter dated March 9, 2009, you requested a tariff classification ruling. The sample submitted with your request is a patch with a sponsor name designed to be affixed after importation to sports clothing such as race suits and jackets. The patch is made of polyvinyl chloride (PVC) plastic sheeting and measures 3 1/4 inches long by 1 3/8 inches high by 1/32 inch thick. The patch has a non-contrasting raised border, and raised lettering and a raised logo that are in contrasting color to the background. The lettering and logo are not printed, but are molded into the patch. The applicable subheading for the PVC sponsor patch 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. 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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