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NY D82792

October 20, 1998

CLA-2-39:RR:NC:SP:222 D82792


TARIFF NO.: 3926.40.0000

Mr. Jay Lanius
W. Y. Moberly, Inc.
P. O. Box 164
Sweetgrass, MT 59484

RE: The tariff classification of a plastic sun catcher strip from Canada.

Dear Mr. Lanius:

In your letter dated September 17, 1998, on behalf of your client Colleen's Incorporated, you requested a tariff classification ruling.

You have submitted samples of two styles of "Spiral of Life" sun catchers made of plastic. They are designed to hang in the window and reflect the sunlight.

The smaller sun catcher is composed of a spiral shape plastic strip. A suction cup is attached to the top and a small round plastic imitation crystal at the bottom. The spiral, suction cup and imitation crystal are packaged in a plastic bubble pack with a cardboard backing.

The larger spiral shape sun catcher is also composed of a plastic strip. It has a suction cup attached to the top and an elongated glass crystal at the bottom. Your correspondence states that the crystal is made in Czechoslovakia and assembled with the spiral and suction cup in Canada. The finished item is packaged in a plastic bubble pack with a cardboard backing in Canada.

The samples are returned as you requested.

The applicable subheading for both of the above mentioned samples 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 general 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.


Robert B. Swierupski

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