The tariff classification of the “Paunch Protector” from China
Issued October 10, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
A picture was provided with your letter. The Paunch Protector serves as a shield to prevent the butt of a fishing rod from irritating or injuring a person when fishing. The Paunch Protector consists of a polypropylene plastic shield attached to the front of a nylon belt designed to be worn around the waist. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The plastic shield or protector provides the protection, while the nylon belt is used only to secure the shield to the person. The essential character of the Paunch Protector is imparted by the plastic shield or protector.
CBP rationale
The applicable subheading for the Paunch Protector will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.
Full text
N233554 October 10, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Lisa J. Perrier Superior Brokerage Services 1700 Wynne Avenue St. Paul, MN 55108 RE: The tariff classification of the “Paunch Protector” from China Dear Ms. Perrier: In your letter dated September 21, 2012, on behalf of Jerald Ray Stoker, you requested a tariff classification ruling. A picture was provided with your letter. The Paunch Protector serves as a shield to prevent the butt of a fishing rod from irritating or injuring a person when fishing. The Paunch Protector consists of a polypropylene plastic shield attached to the front of a nylon belt designed to be worn around the waist. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The plastic shield or protector provides the protection, while the nylon belt is used only to secure the shield to the person. The essential character of the Paunch Protector is imparted by the plastic shield or protector. The applicable subheading for the Paunch Protector will be 3926.90.9980, 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
More rulings on the same tariff codes
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The tariff classification of a hospital patient care set from China
Revocation of NY 888345, dated August 10, 1993, NY C84082, dated February 27, 1998, and NY 885120, dated May 12, 1993. Tariff classification of an anti-theft device with an ink cartridge.
The tariff classification of a plastic scrapbook storage case from China
The tariff classification of Sweet Ink Tattoo Kit from China
The tariff classification of plastic geogrids from China.
The tariff classification of plastic heat shrink tubing from China
The tariff classification of plastic color coding identifier parts from Germany
The tariff classification of a hair kit from China
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 →