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NY E89106

November 22, 1999

CLA-2-39:RR:NC:SP:222 E89106


TARIFF NO.: 3926.40.0000

Ms. Joann Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of a sun catcher kit from China.

Dear Ms. Mosqueda:

In your letter dated October 15, 1999, you requested a classification ruling.

The submitted sample is known as “Window Art Kit”, item #1311. This article consists of a stained glass kit used to create sun catchers. It has a die cast metal frame, plastic background, plastic crystals in a variety of colors and suction cup. In our opinion, the essential character of this product is imparted by the plastic crystals.

The sample is returned as you requested.

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 212-637-7090.


Robert B. Swierupski

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