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NY H86874




January 18, 2002

CLA-2-39:RR:NC:SP:222 H86874

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a sun catcher kit from China.

Dear Mr. Hoffacker:

In your letter dated December 19, 2001, on behalf of your client Big Lots Stores, Inc., you requested a tariff classification ruling.

You have submitted literature that depicts a sun catcher kit. The kit includes one paint brush, six plastic acrylic paints and three assorted designs of plastic sun catchers. The kit is used to create sun catchers that hang in the windows and reflect the sunlight.

The applicable subheading for the sun catcher kit will be 3926.40.0000, 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.

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 Alice Masterson at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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