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NY L81795

January 3, 2005

CLA-2-95:RR:NC:SP:225 L81795


TARIFF NO.: 9503.70.0000

Raeann Laratro
Natural Science Industries
105 Price Parkway
Farmingdale, NY 11561

RE: The tariff classification of Stained Glass Flowers from China.

Dear Ms. Laratro:

In your letter dated December 23, 2004, you requested a tariff classification ruling.

You submitted a sample of Stained Glass Flowers identified as item number 1744, which is a toy craft set for a child six years of age and older for making "flowers" (a rose, a lily, and a daffodil) and decorating/finishing a flower vase. The toy craft set consists of two 12” wood rods, one 15” wood rod, 1 roll of copper wire, four containers of paint, 1 roll of stem wrap, 1 acetate sheet, 1 glass vase, and 4 pages of step-by-step instructions that are packaged together in an illustrated cardboard box. To make the flowers, one twists the copper wire into flower shapes and places them on the acetate sheet. The inside of the wire petals is then filled with paint and allowed to dry. Once dry, these painted petals are peeled from the acetate sheet and placed inside the wire petal outlines to give the “stained glass effect.” The child can also hand paint the vase and fill the vase with the finished flowers to create bouquets.

The applicable subheading for the Stained Glass Flowers identified as item number 1744 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.

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 Wong at 646-733-3026.


Robert B. Swierupski

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