N248551 N2 Ruling Active

The tariff classification of foam hand penalty cards from China

Issued January 7, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Pictures were provided with your letter. The product is a foam plastic novelty shaped like a hand that is holding an oversized penalty or foul card such as that used by soccer referees. The novelty shape measures 16 inches in height by 9 inches in width by 1 inch in thickness. It is red on one side and yellow on the other. The cards are distributed at soccer games so that fans can hold up either side to express their opinion as to whether actions on the field merit a yellow or red penalty. The cards may be printed with advertising logos.

CBP rationale

an oversized penalty or foul card such as that used by soccer referees. The novelty shape measures 16 inches in height by 9 inches in width by 1 inch in thickness. It is red on one side and yellow on the other. The cards are distributed at soccer games so that fans can hold up either side to express their opinion as to whether actions on the field merit a yellow or red penalty. The cards may be printed with advertising logos. The applicable subheading for the foam plastic hand penalty cards 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/.

Full text

N248551 January 7, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael Schini Thatsafoul.com 9941 Clear Lake Circle Naples, FL 34109 RE: The tariff classification of foam hand penalty cards from China Dear Mr. Schini: In your letter dated December 6, 2013, you requested a tariff classification ruling. Pictures were provided with your letter. The product is a foam plastic novelty shaped like a hand that is holding an oversized penalty or foul card such as that used by soccer referees. The novelty shape measures 16 inches in height by 9 inches in width by 1 inch in thickness. It is red on one side and yellow on the other. The cards are distributed at soccer games so that fans can hold up either side to express their opinion as to whether actions on the field merit a yellow or red penalty. The cards may be printed with advertising logos. The applicable subheading for the foam plastic hand penalty cards 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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