U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-27 · Updates real-time
The tariff classification of artificial berries from China.
NY F86996 June 12, 2000 CLA-2-67:RR:NC:SP:222 F86996 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 artificial pastel colored balls covered with glitter. The balls are claimed to represent berries, but have no stems, leaves or other attachments. The balls are molded in one piece. This product is composed of 70 percent plastic and 30 percent styrofoam. 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