Base
8179891996-01-24New YorkClassification

The tariff classification of polydough sunflower woman plaque from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3926.40.0000

$82.1M monthly imports

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

30 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of polydough sunflower woman plaque from China.

Ruling Text

NY 817989 January 24, 1996 CLA-2-39:RR:NC:TP:343 817989 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Rose Althoff Midwest of Cannon Falls P. O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of polydough sunflower woman plaque from China. Dear Ms. Althoff: In your letter dated December 22, 1995, you requested a tariff classification ruling. The submitted sample is identified as item #16133-3, Polydough Provincial Sunflower Woman Plaque. It is composed of 50 percent plastic, 36 percent DOP (Di-Isononyl Phthalate), 7 percent Zinc and 7 percent Silicon gel. The sunflower woman is dressed in a blue and white lace dress, with a blue wrap around the face and a green scarf with white dots around the neck. The outfit is accompanied with a yellow hat and yellow shoes. She is holding a bouquet of yellow sunflowers. This design is attached to a piece of wood of similar shape. The wood has two looped hooks screwed in the back to which two strips of sturdy paper has been attached so the plaque may be hung on a wall. The applicable subheading for item #16133-3, will be 3926.40.000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 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 Assistant Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division