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N163776 N1 Ruling Active

The tariff classification of a plastic clothing accessory from China

Issued June 2, 2011 by U.S. Customs and Border Protection.

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N1 N163776 (June 2, 2011)

Tariff classification

HTS codes: 3926.20.9050

Headings: 3926

Product description

The submitted samples are being returned to you as requested. The submitted sample, style 9015441, is a plastic clothing accessory. The accessory is approximately three inches long and two inches wide. The sample is constructed of a dialogue balloon made of felt that is glued to the plastic clip. The felt is decorated with cellular plastic letters and numbers. The finished item is used to clip onto pockets for decoration.

CBP rationale

The applicable subheading for style 9015441 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories:…other: other, other.

Full text

N163776 June 2, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plastic clothing accessory from China Dear Mr. Stinson: In your letter dated April 22, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. The submitted sample, style 9015441, is a plastic clothing accessory. The accessory is approximately three inches long and two inches wide. The sample is constructed of a dialogue balloon made of felt that is glued to the plastic clip. The felt is decorated with cellular plastic letters and numbers. The finished item is used to clip onto pockets for decoration. The applicable subheading for style 9015441 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories:…other: other, other. The rate of duty will be 5%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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