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 protective button covers from Taiwan.
NY A88618 October 24, 1996 CLA-2-39:RR:NC:2:221 A88618 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Ms. Annie Lindsay A Little Bit of This & That Rt. 1 Box 524 AB Bonners Ferry, ID 83805 RE: The tariff classification of plastic protective button covers from Taiwan. Dear Ms. Lindsay: In your letter, which was received in this office on October 16, 1996, you requested a tariff classification ruling. The sample button cover submitted with your request is a two layer disc-shaped article made from high density polyethylene. It has a slit through the middle of one layer so it may be opened and placed over a decorative or ceramic button. The covers are designed to prevent chipping of buttons when garments are placed in a washer or dryer. The covers are available in diameters of 1, 1 1/2, and 2 inches. The applicable subheading for the plastic protective button covers will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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Effective 1996-10-02