Base
D858241999-01-07New YorkClassification

The tariff classification of stick-on plastic earrings from China.

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

Cross-Source Intelligence

Primary HTS Code

3926.40.0000

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time

Summary

The tariff classification of stick-on plastic earrings from China.

Ruling Text

NY D85824 January 7, 1999 CLA-2-39:RR:NC:SP:222 D85824 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, New York 10580-1450 RE: The tariff classification of stick-on plastic earrings from China. Dear Ms. Ornstein: In your letter dated December 3, 1998, you requested a tariff classification ruling. The submitted sample is identified as stick-on earrings. They are composed of plastic and made to look like gemstones. They are designed in various shapes and colors. The plastic stick-on earrings has an adhesive backing that allows the product to be stuck on the skin. The applicable subheading for the plastic stick-on earrings 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 3910 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, Robert B. Swierupski Director, National Commodity Specialist Division