The tariff classification of artificial snow flakes from China
Issued June 24, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3901.90.9000
Headings: 3901
Product description
The merchandise at issue, identified as Frosty Snow, consists of a 3.5 quart bag of artificial snow formed from polyethylene plastic flakes. The product is similar in form and function to that described in New York Ruling Letter N028989, dated June 20, 2008. In your submission you suggest classification of the artificial snow flakes in subheading 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” articles of plastic. Note 6(b) to Chapter 39 indicates that the expression “primary forms,” as it pertains to to headings 3901 to 3914, includes granules, flakes, and similar bulk forms. As the polyethylene plastic material is imported in the form of flakes, the product is more accurately classified in heading 3901 as a polymer of ethylene in primary forms.
CBP rationale
The applicable subheading for the Frosty Snow will be 3901.90.9000, HTSUS, which provides for Polymers of ethylene, in primary forms: Other: Other: Other.
Full text
N276020 June 24, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3901.90.9000 Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, # 200 Philadelphia, PA 19112 RE: The tariff classification of artificial snow flakes from China Dear Mr. Stinson: In your letter dated May 11, 2016, you requested a tariff classification ruling. A sample was provided. The merchandise at issue, identified as Frosty Snow, consists of a 3.5 quart bag of artificial snow formed from polyethylene plastic flakes. The product is similar in form and function to that described in New York Ruling Letter N028989, dated June 20, 2008. In your submission you suggest classification of the artificial snow flakes in subheading 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” articles of plastic. Note 6(b) to Chapter 39 indicates that the expression “primary forms,” as it pertains to to headings 3901 to 3914, includes granules, flakes, and similar bulk forms. As the polyethylene plastic material is imported in the form of flakes, the product is more accurately classified in heading 3901 as a polymer of ethylene in primary forms. The applicable subheading for the Frosty Snow will be 3901.90.9000, HTSUS, which provides for Polymers of ethylene, in primary forms: Other: Other: Other. The rate of duty will be 6.5% 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Ruling history
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