N271299 N2 Ruling Active

The tariff classification of a cheerleading pompom from China.

Issued December 31, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.90.0000

Headings: 4602

Product description

The ruling was requested on a product described as the “Metallic Spirit Pom”, Style #6004. The pompom measures 3/4"in width and 6" in length. Each pom has shiny metallic pink material color, and is made with 1000 streamers per item. These poms come standard with a baton handle, are semi-fluffed and are sold individually.

CBP rationale

The applicable subheading for the Metallic Spirit Pom will be 4602.90.0000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other than of vegetable materials.

Full text

N271299 December 31, 2015 CLA-2-:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Dee Davis Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a cheerleading pompom from China. Dear Ms. Davis: In your letter dated November 25, 2015 you requested a tariff classification ruling. A sample of the product was submitted, which will be returned to you as you requested. The ruling was requested on a product described as the “Metallic Spirit Pom”, Style #6004. The pompom measures 3/4"in width and 6" in length. Each pom has shiny metallic pink material color, and is made with 1000 streamers per item. These poms come standard with a baton handle, are semi-fluffed and are sold individually. The applicable subheading for the Metallic Spirit Pom will be 4602.90.0000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other than of vegetable materials.” The rate of duty will be 3.5 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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