U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
3926.10.0000
$25.4M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
26 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 lanyards, scissors and moving eyes from China.
NY E88356 November 8, 1999 CLA-2-39:RR:NC:SP:221 E88356 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 3926.90.9880; 5404.90.0000 Ms. Marjorie Shapiro Samuel Shapiro & Company, Inc. The Corn Exchange Building, Suite 400 123 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of lanyards, scissors and moving eyes from China. Dear Ms. Shapiro: In your letter dated October 25, 1999, on behalf of Unique Industries, Inc., you requested a tariff classification ruling. Samples of the above products were provided with your letter. The “Funky Cut Scissors” (Item #30029) are composed entirely of plastics. The moving eyes (Item #30093) are composed of plastics. Such eyes can be placed on dolls or toy stuffed animals. The lanyards are less than 5 millimeters in width. The material of which the lanyards are composed was not stated in your letter. For the purposes of this ruling, we assume that the lanyards are composed of a synthetic material. The applicable subheading for the Funky Cut Scissors will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the moving eyes will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the lanyards will be 5404.90.0000, HTS, which provides for strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm: other. The rate of duty will be 2.6 percent ad valorem. You have also asked for a ruling on the classification of glitter. Before we can issue a ruling on the glitter we need further information. Please submit a step by step description of how the glitter is made. For example, is the glitter cut from large sheets of material? Describe in particular the composition of the material from which the glitter is made. There appears to be at least some metal component in the glitter. Is the glitter made from plastic sheet which has been metallized, i.e., coated on one side with vapor deposited aluminum particles? Is it made from a sheet consisting of one layer of plastics and one layer of aluminum foil? If so, what is the thickness of the layer of plastics and the thickness of the layer of foil? If possible, provide a sample of the material from which the glitter is made. Provide a breakdown by weight and value of each of the components in the glitter. Your sample will be retained for 90 days pending receipt of your follow-up request. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division