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The tariff classification of paddles or spankers from China.
Issued June 28, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R02109 (June 28, 2005)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The paddles or spankers are said to be composed of 100 percent polyurethane. There are four models: the “Ladies Spank Me Paddle,” “Ladies Triple Heart Paddle,” “Ladies African Paddle,” and “Ladies Metallic Heart Paddle.”
CBP rationale
The applicable subheading for the plastic paddles or spankers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, other.
Full text
NY R02109 June 28, 2005 CLA-2-39:RR:NC:SP:221 R02109 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Simon Wren Somerbond Ltd. 8, 9 & 10 The Edge Business Centre Humber Road London, England NW2 6EW RE: The tariff classification of paddles or spankers from China. Dear Mr. Wren: In your letter dated June 9, 2005, you requested a tariff classification ruling. The paddles or spankers are said to be composed of 100 percent polyurethane. There are four models: the “Ladies Spank Me Paddle,” “Ladies Triple Heart Paddle,” “Ladies African Paddle,” and “Ladies Metallic Heart Paddle.” The applicable subheading for the plastic paddles or spankers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, 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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