The tariff classification of plastic parts for a wallpaper application tool from Taiwan.
Active· CBP ruling HQ a88705· Issued 1996-11-05
Ruling text
NY A88705
November 5, 1996
CLA-2-39:RR:NC:2:221 A88705
CATEGORY: Classification
TARIFF NO.: 3926.90.9890
Mr. Brian P. Shannon
Ultimate Concepts, Inc.
P.O. Box 740304
Houston, Texas 77274-0304
RE: The tariff classification of plastic parts for a wallpaper
application tool from Taiwan.
Dear Mr. Shannon:
In your letter dated October 15, 1996, you requested a
tariff classification ruling.
Four sample parts were submitted with your letter. All four
are composed of molded polyethylene plastic. After importation,
these parts will be attached to a plastic bar which is used to
apply a roll of wallpaper border. Two of the parts are used as
retainers to attach a cylinder, on which the wallpaper border
roll will be placed, to the bar. The third part is a circular
ring used to secure the wallpaper roll to the cylinder. The
fourth part is an L-shaped crank that can be used in rolling
moistened pre-pasted borders onto the tool.
The applicable subheading for all four plastic parts will be
3926.90.9890, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, 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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling a88705, retrieved 2026-10-12T05:37:26Z, republished verbatim. This digest is informational; only CBP issues binding rulings.