U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
3926.40.0000
$82.1M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
22 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of a wall plaque, key chain and magnet from China.
NY J86569 July 31, 2003 CLA-2-39:RR:NC:SP:221 J86569 CATEGORY: Classification TARIFF NO.: 3926.40.0000, 7329.20.0070; 8505.11.0000 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Road, 2nd Floor Valley Stream, NY 11580 RE: The tariff classification of a wall plaque, key chain and magnet from China. Dear Mr. Weinrauch: In your letter dated May 17, 2003, received in this office on July 22, 2003, on behalf of Team Beans LLC, you requested a tariff classification ruling. Three samples were provided with your letter. The first sample is a polyresin wall plaque. Words to identify a sports player, in this case “Sweeney,” “29” and “Kansas City Royals,” have been molded with the plaque. The key chain consists of a polyresin fob and metal key chain. The magnet consists of a molded polyresin design “40” with a metal magnet on the reverse side. As you requested, the samples are being returned. The applicable subheading for the wall plaque will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the magnet will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the key chain will be 7326.20.0070, HTS, which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9 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