U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.40.0000
$82.1M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
16 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-06 · Updates monthly
The tariff classification of glow-in-the-dark pebbles from China.
N078722 October 28, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Jakarin Sirikulthorn Create Master 1178/119 Paholyothin 32 Rd., Jatujak Bangkok, Thailand 10900 RE: The tariff classification of glow-in-the-dark pebbles from China. Dear Mr. Sirikulthorn: In your letter dated October 1, 2009, you requested a tariff classification ruling. Photographs were provided with your letter. The yellowish green glow-in-the-dark pebbles are composed of plastics. They have a fluorescent pigment that glows in the dark for approximately 8 hours after absorbing sunlight during the day. These pebbles are designed for use as decoration in the house or garden. The pebbles range in size from 27 mm by 19 mm to 54 mm by 35mm and are packaged 100 to a bag. The applicable subheading for the glow-in-the-dark pebbles will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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