N298368 N2 Ruling Active

The tariff classification of a rectangular plastic patch from China.

Issued July 11, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

You submitted a photograph and detailed description of a “PVC, 3D Style Sticker” identified as SKU CHSLST0001PL01. The rectangular patch is made of PVC (polyvinyl chloride) and measures approximately 12 cm by 3 cm. The item features the word “Chaos” in raised letters on a rectangular background. Because of the raised nature of the letters, the patch is not considered a pressure sensitive flat shape. The back of the patch features adhesive tape. The item is used to decorate leather items, especially mobile phone cases.

CBP rationale

The applicable subheading for SKU CHSLST0001PL01 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…statuettes and other ornamental articles.

Full text

N298368 July 11, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Paul Gooheen K & C Fashion Trading Ltd 54 Warwick Street London SW1V 2AJ United Kingdom RE: The tariff classification of a rectangular plastic patch from China. Dear Mr. Gooheen: In your letter dated June 27, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of a “PVC, 3D Style Sticker” identified as SKU CHSLST0001PL01. The rectangular patch is made of PVC (polyvinyl chloride) and measures approximately 12 cm by 3 cm. The item features the word “Chaos” in raised letters on a rectangular background. Because of the raised nature of the letters, the patch is not considered a pressure sensitive flat shape. The back of the patch features adhesive tape. The item is used to decorate leather items, especially mobile phone cases. The applicable subheading for SKU CHSLST0001PL01 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…statuettes and other ornamental articles.” 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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