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N190950 N1 Ruling Active

The tariff classification of a plastic wind spinner from China

Issued November 9, 2011 by U.S. Customs and Border Protection.

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N1 N190950 (November 9, 2011)

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The wind spinner is made of molded plastic and measures approximately 18 inches long and 4 inches wide. The spinner is spiral shaped and colored with red, white and blue to resemble the American flag. A clear plastic string with a plastic loop is attached to one end of the wind spinner. The other end has a hole for hanging. When the wind blows, it forces the wind spinner to rotate in the breeze.

CBP rationale

The applicable subheading for the wind spinner will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N190950 November 9, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Brian G. Pearce CVS On-site Import Client Liaison Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic wind spinner from China Dear Mr. Pearce: In your letter dated October 25, 2011, you requested a tariff classification ruling. The sample submitted with your letter is identified as a wind spinner, item number 872710, and is being returned as requested. The wind spinner is made of molded plastic and measures approximately 18 inches long and 4 inches wide. The spinner is spiral shaped and colored with red, white and blue to resemble the American flag. A clear plastic string with a plastic loop is attached to one end of the wind spinner. The other end has a hole for hanging. When the wind blows, it forces the wind spinner to rotate in the breeze. The applicable subheading for the wind spinner 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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