R00724 R0 Ruling Active

The tariff classification of Sequin Bird Ornaments from China.

Issued August 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.3500

Headings: 3926

Product description

The submitted photograph depicts Sequin Bird Ornaments, SKU 2037674. The ornaments are sequin covered, Styrofoam bird ornaments attached to a polyester ribbon, intended to be hung from overhead. The sequins are made of PVC. Although you indicate the items will be sold for the Easter holiday, the bird motif is not a recognized festive symbol for Easter.

CBP rationale

The applicable subheading for the Sequin Bird Ornaments will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics… Beads, bugles and spangles… articles thereof…Other.

Full text

NY R00724 August 25, 2004 CLA-2-39:RR:NC:SP:233 R00724 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ms. Susan Lyons Pier 1 Imports 301 Commerce Street, Suite 600 Fort Worth, TX 76161 RE: The tariff classification of Sequin Bird Ornaments from China. Dear Ms. Lyons: In your letter dated August 20, 2004, you requested a tariff classification ruling. The submitted photograph depicts Sequin Bird Ornaments, SKU 2037674. The ornaments are sequin covered, Styrofoam bird ornaments attached to a polyester ribbon, intended to be hung from overhead. The sequins are made of PVC. Although you indicate the items will be sold for the Easter holiday, the bird motif is not a recognized festive symbol for Easter. The applicable subheading for the Sequin Bird Ornaments will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics… Beads, bugles and spangles… articles thereof…Other.” The rate of duty will be 6.5% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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