Base
F869942000-06-12New YorkClassification

The tariff classification of artificial berries 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

25 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-27 · Updates real-time

Summary

The tariff classification of artificial berries from China.

Ruling Text

NY F86994 June 12, 2000 CLA-2-67:RR:NC:SP:222 F86994 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Cathy Petrus Limited Distribution Services Seven Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of artificial berries from China. Dear Ms. Petrus: In your letter dated May 8, 2000, on behalf of your client Bath & Body Works, you requested a tariff classification ruling. You have submitted a sample of balls covered with glitter, claimed to represent artificial berries. They are identified as item #9182. This product is composed of 95 percent styrofoam, 2.5 percent glue and 2.5 percent paint. The styrofoam balls are coated with plastic. They are individual pieces without leaves or stems. The balls are molded in one piece. Your letter of inquiry states that this product will be used as decorative filler in glass containers. The sample is returned as you requested. The applicable subheading for the plastic balls 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