Base
E824391999-06-14New YorkClassification

The tariff classification of an ornamental article from China.

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

Cross-Source Intelligence

Primary HTS Code

3926.40.0000

$91.4M monthly imports

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

26 years

1 related ruling

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of an ornamental article from China.

Ruling Text

NY E82439 June 14, 1999 CLA-2-39:RR:NC:SP:222 E82439 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Camille Sanzo Fritz Companies, Inc. P. O. Box 300125 Jamaica, NY 11430 RE: The tariff classification of an ornamental article from China. Dear Ms. Sanzo: In your letter dated May 19, 1999, on behalf of your client Publishers Clearing House, you requested a tariff classification ruling. The submitted sample is identified as item #97/718, Reach for the Stars. It is plastic figurine design of a mouse reaching for a star on a half moon. This article is made with a flat base so that it may be placed on a tabletop or shelf. The sample is returned as you requested. The applicable subheading for the plastic figurine 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 3926.40.00.00

Other CBP classification decisions referencing the same tariff code.