Base
F856022000-05-17New YorkClassification

The tariff classification of plastic article 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 plastic article from China.

Ruling Text

NY F85602 May 17, 2000 CLA-2-39:RR:NC:SP:222 F85602 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd., Suite 100 Glendale, CA 91203-2671 RE: The tariff classification of plastic article from China. Dear Ms. Wang: In your letter dated April 14, 2000, you requested a tariff classification ruling. The submitted sample is described as a Cinderella Slipper Snow globe with a light. It is composed chiefly of plastic materials. This rectangular shaped article is designed with a plastic pillow and a Disney character on each corner. The plastic slipper is inside the globe on the pillow. The glass globe is filled with a liquid and small metallic pieces. This article utilizes 2 “AA” size batteries (included). The light is located inside the pillow under the slipper. When the off/on switch is turned on, the slipper glows with the light. When the globe is shaken, the glitter inside appears as falling snow. Since the slipper inside the glass globe, the pillow and characters which form the base are of plastic, the essential character of this item is imparted by the plastic materials. The sample is returned as you requested. The applicable subheading for the Cinderella Slipper Snow Globe with a light 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