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NY M80929

April 18, 2006

CLA-2-39:RR:NC:SP:221 M80929


TARIFF NO.: 3926.40.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of the “Glitter Water Dome” Craft Set from China.

Dear Mr. Stinson:

In your letter dated March 28, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The Glitter Water Dome Easy Make Craft Set (Item #37830) consists of 3 plastic dome bases, 3 plastic domes, 3 plaster molds, 4 packets of plaster powder, 1 packet of glitter, 8 pots of color paint, 1 paintbrush, 3 double-sided adhesive strips and an instruction leaflet. According to the cost breakdown submitted with your request, the cost of the plastic components equals the cost of all the other components combined. The plaster is molded into a decorative shape and is painted and then assembled with the other components to form a water globe for display. The components are packaged together for retail sale and are classified together in the provision applicable to the article that imparts the essential character of the set. The essential character is imparted by the plastic domes and their bases.

The sample is being returned as you requested.

The applicable subheading for the Glitter Water Dome Craft Set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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