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NY B80791

February 11, 1997

CLA-2-39:RR:NC:SP:222 B80791


TARIFF NO.: 3926.40.0000

Mr. Stephen Goodwin
Saratoga Forwarding Co., Inc.
80 Everett Avenue
Chelsea, MA 02150

RE: The tariff classification of Glow In The Dark Program from China.

Dear Mr. Goodwin:

In your letter dated December 30, 1996, on behalf of your client you requested a tariff classification ruling.

You have submitted three samples of Glow In The Dark Program that are identified as Glow In The Dark Cosmos, Rainbow Stars Giant Glow Kit and Space Galaxies Ultimate Glow Kit. These products consist of plastic and paper. The plastic stars are made of sturdy plastic. The plastic glow designs and graphic designs require a tiny piece of adhesive putty applied to the back of each one before placing on the wall or ceiling. The vinyl decal designs are self adhesive. One common component of all these products is a special phosphorescent pigment that stores light and releases it over time. The essential character of each set is imparted by the plastic stars.

Your letter of inquiry states that the importer believes these items are properly classified under heading 9503, as other toys. Chapter 95 General note states that a toy is an article designed for the amusement of children or adults. However, these Glow In The Dark Kits are designed to decorate one's room rather than to be played with. Therefore, these items are not classified under heading 9503.

The applicable subheading for the all of the Glow In The Dark Program sets 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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