U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.40.0000
$91.4M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of a plastic stocking window decoration from China.
NY 884262 April 15,1993 CLA-2-39:S:N:N6:343 884262 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Maureen Shoule J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of a plastic stocking window decoration from China. Dear Ms. Shoule: In your letter dated March 25, 1993, on behalf of F. W. Woolworth Co., you requested a tariff classification ruling. You have submitted a sample of a plastic Christmas decoration, as follows: an imitation stained glass window stocking-shaped decoration, item no. 5647. The sample is designed to be hung over a bright window with either a string loop or a suction cup. The item is blister packed and put up for retail sale. As requested in your letter, the samples will be returned to you. The applicable subheading for the Christmas stocking decoration will be 3926.40.0000, 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 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