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NY B85886

June 20, 1997

CLA-2-39:RR:NC:SP:222 B85886


TARIFF NO.: 3926.40.0000

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a plastic craft kit from China.

Dear Ms. Aldinger:

In your letter dated May 13, 1997, you requested a tariff classification ruling.

You have submitted a sample known as "Bake-A-Craft Kit, item #972714. This article consists of a stained glass kit used to create sun catchers. It has a die cast metal frame, plastic background, plastic crystals and suction cup. In our opinion the essential character of this product is imparted by the plastic crystals.

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 212-466-5892.


Gwenn Klein Kirschner
Chief, Special Products Branch

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