Base
J857832003-06-23New YorkClassification

The tariff classification of beaded articles and ornamental articles from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

3926.40.0000

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

22 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

The tariff classification of beaded articles and ornamental articles from China.

Ruling Text

NY J85783 June 23, 2003 CLA-2-39:RR:NC:SP: 221 J85783 CATEGORY: Classification TARIFF NO. 3926.40.0000; 3926.90.3500 Ms. Mary Jo Tibbetts JMC, Inc., Suite 160 5402 Parkdale Drive Minneapolis, MN 55416 RE: The tariff classification of beaded articles and ornamental articles from China. Dear Ms. Tibbetts: In your letter dated June 9, 2003, you requested a classification ruling. You have submitted photographs depicting four styles of decorative accessory for wine glasses (no style numbers indicated). These decorative items can either tie or clip onto the wine glass stem. The green bead bow is composed of 60% acrylic, 25% nylon, 10% plastic and 5% polyester. The bead clip is composed of 55% plastic and 45% acrylic. The gift boxes with feathers is composed of 50% plastic, 23% feathers, 15% polyfoam, 10% paper and 2% nylon. The ornament ball is composed of 75% plastic and 25% paper. The decorative accessory articles will be sold separately from the wine glasses in sets of four. The sets will consist of either four decorative accessories of the same style or an assortment of the four different styles. The applicable subheading for the gift boxes with feathers and the ornament balls wine glass accessory articles 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. The applicable subheading for the green bead bow and the bead clip wine glass accessory articles will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics..., beads..., other. The rate of duty will be 6.5 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division