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 > 2004 NY Rulings > NY K87206 - NY K87255 > NY K87215

Previous Ruling Next Ruling
NY K87215





July 1, 2004
CLA-2-39:RR:NC:SP:221 K87215

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.40.0000

Mr. Kevin Maher
C Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

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

Dear Mr. Maher:

In your letter dated June 16, 2004, on behalf of your client Roseart Industries, you requested a classification ruling.

The submitted sample is identified as style number 3320, Sun Catchers. The sun catchers are made of clear plastic with gold colored outlines and a small loop at the top. The plastic sun catchers are made in different shapes and sizes with different designs. The set contents include 11 sun catchers, a paintbrush, string and 6 different colors of paints. The paints are packaged in small plastic cups with lids. Each container holds .4 fluid ounces of paint. This set allows the individual to paint each sun catcher with the colors they desire. The string is attached to the small loop for the purpose of hanging the sun catchers in windows.

The sample is returned as you requested.

The applicable subheading for the plastic sun catchers set 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: