Base
A887051996-11-05New YorkClassification

The tariff classification of plastic parts for a wallpaper application tool from Taiwan.

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

Cross-Source Intelligence

Primary HTS Code

3926.90.9890

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

29 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time

Summary

The tariff classification of plastic parts for a wallpaper application tool from Taiwan.

Ruling Text

NY A88705 November 5, 1996 CLA-2-39:RR:NC:2:221 A88705 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Brian P. Shannon Ultimate Concepts, Inc. P.O. Box 740304 Houston, Texas 77274-0304 RE: The tariff classification of plastic parts for a wallpaper application tool from Taiwan. Dear Mr. Shannon: In your letter dated October 15, 1996, you requested a tariff classification ruling. Four sample parts were submitted with your letter. All four are composed of molded polyethylene plastic. After importation, these parts will be attached to a plastic bar which is used to apply a roll of wallpaper border. Two of the parts are used as retainers to attach a cylinder, on which the wallpaper border roll will be placed, to the bar. The third part is a circular ring used to secure the wallpaper roll to the cylinder. The fourth part is an L-shaped crank that can be used in rolling moistened pre-pasted borders onto the tool. The applicable subheading for all four plastic parts 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

Related Rulings for HTS 3926.90.98.90

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.