The tariff classification of a plastic decorative clip from China.
Issued August 19, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
Images were submitted in lieu of a sample. The product under consideration is described as a “Valentines BFF clip,” CVS item number 396152. The item is a plastic clip with a plastic decorative drop connected by a base metal ring. The drop is made of a soft plastic that contains a light emitting diode (LED) light that lights up when the drop is squeezed. The drop has the letters BFF on it and comes in the shape of half a heart. It will be packaged with both halves to form the full heart shape. The drop will come in various colors and feature designs including hearts, confetti, and sparkles. The clip is round and made of plastic and will also come in different colors. Per your submission, you indicate the clip with drop would be suitable to attach to a backpack or school bag. As this ornamental article is primarily made from plastic,
CBP rationale
the applicable subheading for the “Valentines BFF clip,” CVS item number 396152, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.
Full text
N327618 August 19, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic decorative clip from China. Dear Mr. Kenny: In your letter dated August 12, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were submitted in lieu of a sample. The product under consideration is described as a “Valentines BFF clip,” CVS item number 396152. The item is a plastic clip with a plastic decorative drop connected by a base metal ring. The drop is made of a soft plastic that contains a light emitting diode (LED) light that lights up when the drop is squeezed. The drop has the letters BFF on it and comes in the shape of half a heart. It will be packaged with both halves to form the full heart shape. The drop will come in various colors and feature designs including hearts, confetti, and sparkles. The clip is round and made of plastic and will also come in different colors. Per your submission, you indicate the clip with drop would be suitable to attach to a backpack or school bag. As this ornamental article is primarily made from plastic, the applicable subheading for the “Valentines BFF clip,” CVS item number 396152, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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