Base
E893861999-12-01New YorkClassification

The tariff classification of a plastic ornament 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

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-10 · Updates real-time

Summary

The tariff classification of a plastic ornament from China.

Ruling Text

NY E89386 December 1, 1999 CLA-2-39:RR:NC:SP:222 E89386 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Donald A. Keller O’Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, MO 64108 RE: The tariff classification of a plastic ornament from China. Dear Mr. Keller: In your letter dated October 26, 1999, on behalf of your client Hallmark Cards, you requested a classification ruling. The submitted sample is identified as stock #1495QEO8421. It is an ornament designed to resemble Alice in Wonderland. She is dressed in a blue and white outfit with black and white boots. The ornament is made of plastic. It is designed with a hanger loop on the top of her head. The ornament can be displayed by standing on its own feet or hung by the hanger loop. The ornament sold is intended for use in the Spring or year round. The sample is returned as you requested. The applicable subheading for the Alice in Wonderland ornament 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