Base
L857342005-07-14New YorkClassification

The tariff classification of vinyl pennant strings 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

20 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-25 · Updates real-time

Summary

The tariff classification of vinyl pennant strings from China.

Ruling Text

NY L85734 July 14, 2005 CLA-2-39:RR:NC:SP:221 L85734 CATEGORY: Classification TARIFF NO. 3926.40.0000 Ms. Ellen Menendez Schell Beijing Trade, LLC 323 Washington Street, 4th Floor Hoboken, NJ 07030 RE: The tariff classification of vinyl pennant strings from China. Dear Ms. Schell: In your letter dated June 13, 2005, you requested a classification ruling. You have submitted a request for classification of two types of vinyl pennant strings. No style number was indicated for this product. Item number one is the submitted sample of a vinyl pennant string designed with 24 colorful 12” x 18” pennants that are sewn onto a 50 foot string. You state that this pennant string is used for decorative purposes such as at boating or tailgate parties. Item number two is identified as a printed vinyl pennant string. You state that this pennant is identical in construction and materials to the submitted sample except that the pennants will be printed with various 1-color commercial logos. The sample is returned as you requested. The applicable subheading for the unprinted vinyl pennant strings such as the submitted sample will be 3926.40.000, 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. Your inquiry does not provide enough information for us to give a classification ruling on the pennant strings that are printed with commercial logos. Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 646-733-5023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division