U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.40.0000
$82.1M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of Christmas tree bows from Hong Kong.
NY B87825 August 13, 1997 CLA-2-39:RR:NC:SP:222 B87825 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Thaddeus Gapinski Port Brokers, Inc. 152-60 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of Christmas tree bows from Hong Kong. Dear Mr. Gapinski: In your letter dated July 23, 1997, on behalf of your client Country Silk, Inc., you requested a tariff classification ruling. The submitted sample is style #X6171, decorative Christmas tree bows. The bows are made of a red flocked material with a plastic backing. Each bow has a wire that is wrapped with gold metalized yarns in the center. The bows are packaged in a clear plastic bag with a header card. The applicable subheading for the decorative Christmas bows 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division