N207755 N2 Ruling Active

The tariff classification of a bungee strap from China

Issued March 21, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

A photograph of the bungee strap was included with your letter. The bungee is a molded plastic tether device that consists of multiple strapping components. The main component of the device consists of two straps, each with a loop at one end for securing an object, such as a toy, with the two straps attached together at the opposite end by means of a D ring. The D ring is attached to a short strap component with a releasable fitting at the other end. There are two interchangeable strap components that are designed to be snapped into the releasable fitting. One strap component has a loop and is designed to secure the bungee to a stationary object such as a stroller frame or high chair frame. The other strap has a suction cup and is designed to be secured to a stationary surface such as a stroller tray, high chair tray or tabletop. Although you describe the strap as a toy holder, it is a general purpose bungee strap or tether with numerous applications.

CBP rationale

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

Full text

N207755 March 21, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Cyrus Namazi NiNi, Inc. P.O. Box 60 Boyds, MD 20841 RE: The tariff classification of a bungee strap from China Dear Mr. Namazi: In your letter dated March 6, 2012, you requested a tariff classification ruling. A photograph of the bungee strap was included with your letter. The bungee is a molded plastic tether device that consists of multiple strapping components. The main component of the device consists of two straps, each with a loop at one end for securing an object, such as a toy, with the two straps attached together at the opposite end by means of a D ring. The D ring is attached to a short strap component with a releasable fitting at the other end. There are two interchangeable strap components that are designed to be snapped into the releasable fitting. One strap component has a loop and is designed to secure the bungee to a stationary object such as a stroller frame or high chair frame. The other strap has a suction cup and is designed to be secured to a stationary surface such as a stroller tray, high chair tray or tabletop. Although you describe the strap as a toy holder, it is a general purpose bungee strap or tether with numerous applications. The applicable subheading for the bungee strap 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →