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N074755 N0 Ruling Active

The tariff classification of decorative polypropylene plastic chain from China

Issued September 29, 2009 by U.S. Customs and Border Protection.

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N0 N074755 (September 29, 2009)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

It is a 5 foot length of chain made of polypropylene plastic that has been colored to give the appearance of rusted metal. The chain is not well constructed and cannot support much weight. It is for use in decoration. As you requested, the sample will be returned. You suggest classification in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States, as a festive article.

CBP rationale

The applicable subheading for the decorative plastic chain 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

N074755 September 29, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of decorative polypropylene plastic chain from China Dear Ms. Benedetto: In your letter dated August 28, 2009, you requested a tariff classification ruling. The sample provided with your letter is identified as Style 18451 Rustic Chain. It is a 5 foot length of chain made of polypropylene plastic that has been colored to give the appearance of rusted metal. The chain is not well constructed and cannot support much weight. It is for use in decoration. As you requested, the sample will be returned. You suggest classification in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States, as a festive article. You state that the chain will be sold as a décor item for Halloween. However, chain is not a recognized motif for Halloween. The chain can be used for any decorative purpose and there is nothing that limits the use of the product to the Halloween season. The applicable subheading for the decorative plastic chain 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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