United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R02085 - NY R02159 > NY R02109

Previous Ruling Next Ruling
NY R02109

June 28, 2005

CLA-2-39:RR:NC:SP:221 R02109


TARIFF NO.: 3926.90.9880

Mr. Simon Wren
Somerbond Ltd.
8, 9 & 10 The Edge Business Centre
Humber Road
London, England NW2 6EW

RE: The tariff classification of paddles or spankers from China.

Dear Mr. Wren:

In your letter dated June 9, 2005, you requested a tariff classification ruling.

The paddles or spankers are said to be composed of 100 percent polyurethane. There are four models: the “Ladies Spank Me Paddle,” “Ladies Triple Heart Paddle,” “Ladies African Paddle,” and “Ladies Metallic Heart Paddle.”

The applicable subheading for the plastic paddles or spankers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, other. 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: