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May 10, 1999

CLA-2-39:RR:NC:SP:222 E80821


TARIFF NO.: 3926.40.0000

Ms. Machelle Blair
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a plastic glow set from China.

Dear Ms. Blair:

In your letter dated April 13, 1999, you requested a tariff classification ruling.

The submitted sample is identified as style number p917k/40, a glow set. The set is composed of glow in the dark plastic star-shaped pieces and reusable adhesive putty. This product is designed so individuals may create a glowing galaxy in their room. In our opinion the plastic shapes impart the essential character to this set.

The sample is returned as you requested.

The applicable subheading for the glow in the dark 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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