Base
8525471990-06-12New YorkClassification

The tariff classification of a poly figurine and a poly house from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of a poly figurine and a poly house from Taiwan.

Ruling Text

NY 852547 June 12, 1990 CLA-2-39:S:N:N3G:343 852547 CATEGORY: Classification TARIFF NO.: 3924.90.5000; 6810.99.0000 Mr. John R. Ramirez Vice President James G. Wiley Co. 5305 West 102nd Street, P.O. Box 90008 Los Angeles, CA 90009 RE: The tariff classification of a poly figurine and a poly house from Taiwan. Dear Mr. Ramirez: In your letter dated May 11, 1990, on behalf of Heritage Mint d/b/a Heritage Marketing International, you requested a tariff classification ruling. The submitted samples are a poly figurine and a poly house. Each figurine is attached to a wood base. Your letter of request included a list of the chemicals used in the manufacture of these products. The poly figurine, listed as LN-21 in your catalog page, represents three "Little Nook People" in an open carriage. The plastic portion of the figurine is composed of propylene glycol 21%, ethylene glycol 1%, diethylene glycol 5%, maleic anhydride 17%, phthalic anhydride 20%, styrene monomer 35%, hethyl methacrylate 1%. The applicable subheading for the poly figurine will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics; other; other. The rate of duty will be 3.4 percent ad valorem. The poly house, listed as LN-18 in your catalog page, is composed of unsaturated polyester resin 66%, calcium carbonate 32.5%, promoter 0.5%, hardener 1%. The applicable subheading for the poly house will be 6810.99.0000, HTS, which provides for articles of ... artificial stone whether or not reinforced; other; other. The rate of duty will be 4.9 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 3924.90.50.00

Other CBP classification decisions referencing the same tariff code.