10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N305676 N3 Ruling Active

The tariff classification of a decorative transfer from China.

Issued August 23, 2019 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N305676 (August 23, 2019)

Tariff classification

HTS codes: 3926.40.0090

Headings: 3926

Product description

You submitted two samples of decorative transfers which you refer to as heat-seal appliques. These items are meant to decorate finished garments. Both will be further described below. The first sample is identified as item number AQB625, which consists of a plastic transfer depicting the word “Chicago.” The item is composed of silicone and measures approximately 13.25” in length. The second sample is identified as item number AQ2700, which consist of a plastic transfer depicting the word “Champion.” The item is composed of polyurethane and measures approximately 12” in length.

CBP rationale

The applicable subheading for item numbers AQB625 and AQ2700 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.

Full text

N305676 August 23, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Dana Posner Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a decorative transfer from China. Dear Ms. Posner: In your letter dated August 5, 2019, you requested a tariff classification ruling. You submitted two samples of decorative transfers which you refer to as heat-seal appliques. These items are meant to decorate finished garments. Both will be further described below. The first sample is identified as item number AQB625, which consists of a plastic transfer depicting the word “Chicago.” The item is composed of silicone and measures approximately 13.25” in length. The second sample is identified as item number AQ2700, which consist of a plastic transfer depicting the word “Champion.” The item is composed of polyurethane and measures approximately 12” in length. The applicable subheading for item numbers AQB625 and AQ2700 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N305676

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.