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NY N018686

November 2, 2007



TARIFF NO.: 3926.40.0000

Mr. Marlin J. Baker Jr.
Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938

RE: The tariff classification of sun catcher kits from China.

Dear Mr. Baker:

In your letter dated October 9, 2007, on behalf of Colorbok Inc., you requested a tariff classification ruling.

Two samples of Disney Princess sun catcher kits were provided with your letter. Each kit includes one clear plastic sun catcher, measuring approximately 5½ inches by 4½ inches, molded in the shape of one of the Disney Princesses, a suction cup, five tubes of paint and glitter. The paints and glitter are used to decorate the sun catchers. The suction cup allows the sun catcher to be displayed after it is painted. Item #37099A is a Cinderella sun catcher kit. Item #37100A is a Belle sun catcher kit. The sun catcher, suction cup, paint and glitter are classified together as a set in the tariff provision applicable to the article which imparts the essential character of the set. The sun catcher provides the essential character of the set.

As you requested, the samples will be returned.

The applicable subheading for the sun catcher kits will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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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