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October 2024, question 40
Classification · Tariff lookups: rates, units, programs
What is the CLASSIFICATION and duty rate for a button of acrylic resin, not covered with textile material? The finished button is a product the U.S. Virgin Islands and is manufactured from button blanks produced in France.
- 9606.21.2000 / Free
- 9606.21.4000 / 0.3 cents/line/gross + 4.6%
- 9606.21.4000 / Free
- 9606.29.2000 / 0.3 cents/line/gross + 4.5%
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CBP's answer: B. B: 9606.21.4000 / 0.3 cents/line/gross + 4.6%
Buttons made in an insular possession from foreign-made blanks are dutiable under 9606.21.40 at the rates that apply to products of the foreign country that made the blanks. The blanks came from France, so the general rate of 0.3 cents per line per gross plus 4.6 percent applies (B), not Free.
at the rates which apply to products of such foreign country Chapter 96, Additional U.S. Note 2
Buttons, press-fasteners, snap-fasteners and press-studs, button molds and other parts of these articles; button blanks: > Buttons: > Of plastics, not covered with textile material: > Of acrylic resin, of polyester resin or of both such resins 9606.21.40.00
Search for: buttons product of an insular possession button blanks
CBP's key cites: General Rules of Interpretation; HTSUS 9606.21.4000; Chapter 96, Additional U.S. Note 2
Question and key from CBP's October 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).