U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time
The tariff classification of plastic shapes from China.
NY A85464 August 1, 1996 CLA-2-39:RR:NC:TP:343 A85464 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Mona Webster Target Stores P. O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of plastic shapes from China. Dear Ms. Webster: In your letter dated July 2, 1996, you requested a tariff classification ruling. You have submitted three samples of plastic glow in the dark shapes. These samples are identified as "The Living Ocean Collection", style #91238T-00043. It contains 16 molded plastic glow-in-the-dark ocean creatures. "Cosmos & Stars Collection", style #91238T-0041, contains assorted shapes and sizes of glow-in-the-dark molded plastic planets, comets, meteors and stars. "Crawling Creatures", style #91235T-00124, contains 12 plastic glow-in -the-dark reptiles and insects. Each of the samples above include putty to adhere the shapes to a surface. The samples are being returned as requested. The applicable subheading for all three samples mentioned above 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 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division