U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
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
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of plastic articles from France.
NY E87437 October 6, 1999 CLA-2-39:RR:NC:SP:222 E87437 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Richard Cabaret Apollostar 2, rue Paul Escudier 75009 Paris RE: The tariff classification of plastic articles from France. Dear Mr. Cabaret: In your letter dated August 29, 1999, and received in this office on September 15, 1999, you requested a classification ruling. You have submitted samples of plastic decorations. You also submitted a photograph depicting how these articles are placed on the body. The plastic tattoo-like items are made in various shapes and sizes. The self-adhesive backing allows the tattoo to remain in place on the body. The applicable subheading for the plastic tattoo-like articles 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