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NY M87162




October 27, 2006

CLA-2-39:RR:NC:N2:221 M87162

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of a window gel decorating kit from China.

Dear Mr. Yi:

In your undated letter, which was received in this office on October 2, 2006, on behalf of Fibre Craft Materials Corporation, you requested a tariff classification ruling.

The sample submitted with your request is identified as a Window Gel Decorating Kit, item #2379. The kit consists of 30 window gel clings, a small bag of plastic discs identified as spangles, 24 plastic faceted imitation gemstones and 6 foam plastic sheets. The components are intended to be used together to create a decorative scene. The gel clings are three-dimensional shapes made of soft, jelly-like plastics that adhere to smooth surfaces such as glass without the need for adhesive. The remaining components are used to stick onto the clings to decorate them. The sample cling assortment has a religious theme and the components are used to create the effect of a stained glass scene.

The sample is being returned as you requested.

The applicable subheading for the themed window gel decorating kit will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

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