R00776 R0 Ruling Active

The tariff classification of a plastic cornice from China.

Issued September 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

Descriptive literature was included with your letter. The cornice is said to be composed of polystyrene foam plastic decorated with printed vinyl. It has hook and latch straps for mounting on a curtain rod. It also has metal mounting brackets with screws and wall anchors for mounting to a wall. The cornice is available in various designs, such as a garland of flowers or a racing car.

CBP rationale

The applicable subheading for the cornice will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.

Full text

NY R00776 September 29, 2004 CLA-2-39:RR:NC:SP:221 R00776 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. William R. Peiffer Able International Mfg. Group, Inc. 9710 Kris Trail Orland Park, IL 60462 RE: The tariff classification of a plastic cornice from China. Dear Mr. Peiffer: In your letter dated August 31, 2004, you requested a tariff classification ruling. Descriptive literature was included with your letter. The cornice is said to be composed of polystyrene foam plastic decorated with printed vinyl. It has hook and latch straps for mounting on a curtain rod. It also has metal mounting brackets with screws and wall anchors for mounting to a wall. The cornice is available in various designs, such as a garland of flowers or a racing car. The applicable subheading for the cornice will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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