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August 25, 1999

CLA-2-39RR:NC:SP:222 E84266


TARIFF NO.: 3926.40.0000

Ms. Glady Daiz
John T. Raia CHB’s
One Industrial Plaza Bldg. D
Valley Stream, NY 11581

RE: The tariff classification of “Glycerine Soap With Snowman Inside” from China

Dear Ms. Daiz:

In your letter dated June 30, 1999, on behalf of your client Enchante Accessories, Inc. you requested a tariff classification ruling.

The sample submitted is a plastic semi-spherical snow globe measuring approximately 2 1/4 inches in height and 2 1/4 inches in diameter. The globe is filled with water and iridescent plastic flakes, and contains a figurine of a snowman wearing a scarf, gloves and a hat. The snow globe is coated with an uneven layer of translucent glycerine soap ranging in thickness from 2mm to 5mm. This composite article is expected to be imported put up for retail sale.

This is a composite good for Customs’ purposes and consists of glycerine soap of heading 3401 and a plastic article of heading 3926.

In accordance with the General Rules of Interpretation, the applicable subheading for the above described sample will be 3926.40.0000, Harmonized Tariff Schedule of the United States, which provides for Other articles of plastics and articles or other materials of heading 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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