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The tariff classification of a decorative scoop from China.
Issued April 27, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N057557 (April 27, 2009)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The decorative scoop (Style #23-500) measures 5 inches in width by 15.75 inches in length. It is molded from plastic resin colored and styled to simulate a construction of rustic wood. The scoop will be marketed for decorative and display purposes.
CBP rationale
The applicable subheading for the plastic decorative scoop will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.
Full text
N057557 April 27, 2009 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. David Byrd Park Designs 405 Gateway Drive (27534) P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a decorative scoop from China. Dear Mr. Byrd: In your letter dated April 9, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The decorative scoop (Style #23-500) measures 5 inches in width by 15.75 inches in length. It is molded from plastic resin colored and styled to simulate a construction of rustic wood. The scoop will be marketed for decorative and display purposes. The applicable subheading for the plastic decorative scoop 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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